Itxa/1580/2017 Of Pr. Commissioner Of Income Tax -27 v. Supriya Suhas Joshi

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1580 OF 2017 The Pr. Commissioner of Income Tax – 27… Appellant V/s. Supriya Suhas Joshi ... Respondent Mr. N.C. Mohanty for the Appellant Mr. Ruturaj Gurjar for the Respondent CORAM : NITIN JAMDAR & M.S. KARNIK, JJ. DATE : 09 JANUARY 2020. P.C.:- Heard learned Counsel for the parties. 2. The Appeal pertains to the Assessment Year 2008-09. 3.This Appeal under Section 260A of the Income Tax Act,1961 challenges the order of the Income Tax Appellate Tribunal(Tribunal) dated 30 August 2016. 4.The Tribunal has, in the impugned order made thefollowing observations :- “ We find that the assessments for the above mentionedthree A.Ys. were reopened on the basis of the assessmentcompleted for the A.Y. 2009-10, that the Tribunal haddismissed the appeal filed by the AO for that year.Respectfully, following the order of the Tribunal for thesubsequent A.Y., we decide the effective grounds ofappeal against the AO for all the three A.Ys.” 5.As far as the Assessment Year 2009-10 referred to in theabove quoted passage which decision has been followed, theAppellant – Revenue had filed an Income Tax Appeal No. 382 of2017 and it is an admitted position at the bar that this issue has beenheld against the Appellant – Revenue. An order dated 12 April2019 in the Income Tax Appeal No. 382 of 2017 is placed on record. 6.In these circumstances, no substantial question of lawarises. The Appeal is accordingly dismissed. M.S. KARNIK, J. Digitally signedby Jyoti P.JyotiPawarP.Date:2020.01.13Pawar16:20:02+0530 NITIN JAMDAR, J.