Itxa/1392/2012 Of The Commissioner Dofincome-Tax,International Taxation,Mum v. Administrator Of Estate

itxal-1738-05 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1738 OF 2005 The Director of Income Tax- (International Taxation),Mumbai.V/s. ..Appellant. Administrator of the Estate of Late E.F. Dinshaw ..Respondent. Mr. Suresh Kumar for the appellant. Mr. Madhur Agrawal with A.K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 9TH OCTOBER, 2012 P.C. :- 1.Although four questions of law are raised by the revenue in this appeal, counsel for the parties state that the first question does not arise out of the order of the Tribunal and hence the first question cannot be entertained.. 2.As regards the second question is concerned, counsel for the parties state that the said question is covered against the revenue by the decision of this Court in the assessee's own case for earlier years beingIncome Tax Reference No.325 of 1997 (The Commissioner of Income Tax, Bombay Central-I V/s. The Administrator of the Estate of late Shri E.F. Dinshaw) decided on 24[th] April, 2012. Therefore, the second question question cannot be entertained. 3.In view of the second question answered against the revenue, the third and fourth questions become academic and hence cannot be entertained. 4.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)