Itxa/1310/2012 Of The Commissioner Of Income Tax-2 v. M/S.solar Tradelinks Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1310 OF 2012 … Commissioner of Income Tax-2v/s.M/s.Solar Tradelinks Pvt.Ltd. ...Appellant ...Respondent … Mr.Sureshkumar for the Appellat. CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 14 NOVEMBER 2014 P.C. Having heard Mr.Sureshkumar appearing for the Revenue and perusing, with his assistance, the order dated 11 May 2012 in ITA No.5272/MUM/2010 for the Assessment Year 2004-05, we are of the view that the Appeal does not raise any substantial question of law. In para 4, the Tribunal has assigned reasons as to why complete weaving charges and machinery hire charges paid by the Assessee cannot be disallowed. The Assessing Officer's order has been rightly set aside by the CIT (Appeals). However in para 5, the estimation by the CIT (Appeals) is interfered with by the Tribunal, because it was found to be ad-hoc. itxa-1310-12.doc 2.In these circumstances, and when the Tribunal has assigned reasons as to why the issue has to be remitted back to the Assessing Officer, then, all the more the Appeal does not raise any substantial question of law. The findings and conclusion cannot be termed as perverse. The Appeal is,therefore, dismissed. No costs. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)