Itxa/1573/2012 Of The Commissioner Of Income Tax - 25, Mumbai v. Shri Chhitubhai N.patel

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1573 OF 2012 … The Commissioner of Income Tax-25v/s.Shri Chhitubhai N. Patel ...Appellant ...Respondent … Mr.Arvind Pinto for the Appellant.Mr.Deepak Tralshawala i/b Mr.Vishnu Hadade for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 4 DECEMBER 2014 P.C. This Appeal challenges the order passed by the Income Tax Appellate Tribunal dated 16 May 2012 in Income Tax Appeal No.3361/Mum/2011. The Assessment Year in question is 2008-09. 2.In dismissing the Revenue's Appeal the Tribunal followed its order passed for prior Assessment Year 2006-07, where same issues were decided in favour of the Assessee on 20 December 2010 in Income Tax Appeal No.5238 of 2009. The Tribunal's order in that regard and passed on 20 December 2010 was challenged by the Revenue by filing an Appeal in this Court. That Appeal of the Revenue was dismissed by this Court on 5 August 2011 being Income Tax Appeal (L) No.686 of 2011. This Court dismissed the Appeal of the Revenue following the judgment rendered in the case of Commissioner of Income Tax v/s. Gopal Purohit, reported in (2010) 228 CTR (Bom.) 582. 3.If the Tribunal has followed its earlier order pertaining to the same issue and same Assessee and applied it to the identical facts of the present Assessment Year, then, we do not see any perversity being committed by the Tribunal. Its order is also not vitiated by any error of law apparent on the face of the record. 4.This Appeal does not raise any substantial question of law. It is accordingly dismissed. No costs. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)