Itxa/1489/2012 Of Commissioner Of Income Tax-Central-Ii v. Smt. Manju R. Gupta

sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.34 OF 2013WITHINCOME TAX APPEAL NO.1489 OF 2012WITHINCOME TAX APPEAL NO.1692 OF 2012 Commissioner of Income Tax,Central-II ..Appellant -Versus-Smt. Manju R. Gupta ..Respondent ........... Mr. A. R. Malhotra a/w N. A. Kazi i/b. Ms. Padma Divakar for the Appellant. Mr. J. D. Mistri, Senior Advocate, a/w P. C. Tripathi i/b. Atul Jasani for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A.A. SAYED, JJ. DATE :- 24[th] DECEMBER, 2014 P.C.: It is stated that the controversy in this Appeal is partially covered by our order passed today in Income Tax Appeal No.172/2013. 2]There is an additional question of law at page 7 of the paper book. However, this is also covered by the Division Bench judgment of this Court in the case of Godrej & Boyce Manufacturing Co. Ltd. V/s. Assistant Commissioner of Income Tax reported in 328 ITR 81. Further, the order wadhwa only directs the Assessing Officer to proceed in accordance with law and this judgment. In the light of this judgment, even the third question cannot be termed as substantial question of law. The Appeal is, therefore, dismissed. No costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.)