Itxa/1472/2012 Of The Commissioner Of Income Tax - 2 Mumbai v. Photogravurs (India) Pvt. Ltd

sbw *1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1472 OF 2012 The Commissioner of Income Tax-2-Versus-Photogravurs (India)Pvt.Ltd. ..Appellant ..Respondent ........... Mr. P. C. Chhotaray for the Appellant.Mr. Jitendra Singh for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND B.P. COLABAWALLA, JJ. DATE :- 14[th] August, 2014 P.C.: 1]After hearing both sides, we do not find that the Tribunal's order is vitiated by any error of law apparent on the face of the record or perversity warranting our interference in further Appellate jurisdiction. There is no substantial question of law raised inasmuch as the authorities under the Income Tax Act, 1961 have rightly proceeded on the footing that once the Rent Control Legislation applies, then the Rent has to be determined in accordance with principles laid down therein. The Assessing Officer and equally the Appellate Authorities have no jurisdiction to question the applicability of the Act or the determination of the rent stated to be the standard rent under the Rent Control Legislation. If such rent is not fixed, then, the same has to be fixed and not otherwise. In such circumstances, the appeal does not raises any substantial question of law. It is accordingly dismissed. No costs. (B.P.COLABAWALLA, J.) (S.C. DHARMADHIKARI, J.) wadhwa