Itxa/1361/2012 Of The Commissioner Of Income Tax - 5 v. M/S. Om Shipping Agencies Pvt.ltd

itxa-1361-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1361 OF 2012 … The Commissioner of Income-Tax-5v/s.M/s.Om Shipping Agencies Pvt.Ltd. ...Appellant ...Respondent … Mr.Abhay Ahuja for the Appellant.None for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 26 NOVEMBER 2014 P.C. This Appeal challenges the order passed by the Income Appellate Tribunal dated 22-2-2012 in Income Tax Appeal No.5765/Mum/2010 and Income Tax Appeal No.6202/Mum/2010. The Assessment Year is 2007-08. 2. The Tribunal has merely applied the ratio of its Co- ordinate Bench and in the case of this very Assessee for the Assessment Year 2005-06 in ITA No. 16/Mum/2009 decided on 15 July 2011. 3.The Revenue brought an Appeal to this Court being Income Tax Appeal No.397 of 2012 against this order of the Tribunal and in case of its Co-ordinate Bench. itxa-1361-12.doc 4.That Appeal was dismissed by this Court holding that it does not involve any substantial question of law. Issue and question being identical, we do not think that this Appeal can be entertained. The Appeal, therefore, does not raise any substantial question of law. It is accordingly dismissed. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)