Itxa/1592/2011 Of The Commissioner Of Income Tax -11 Mumbai v. Venus Continental Pvt Ltd

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1592 OF 2011 The Commissioner of Income Tax-11, Mumbai ..Appellant. V/s. M/s. Venus Continental Pvt. Ltd. ..Respondent. Ms. S.V. Bharucha for the appellant. Mr. Deeoak Tralshawala with V.S. Hadade for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. M.S. SANKLECHA, JJ. DATED : 28TH JANUARY, 2013 P.C. :- 1.In this appeal relating to assessment year 2000-01, the revenue has formulated the following question for our consideration:- a)Whether on the facts and circumstances of the case, the Tribunal was justified in holding that issuance of notice u/s.143(20 was necessary before the completion of the assessment reopened u/s.147 ?was justified in holding that issuance of notice u/s.143(20 was necessary before the completion of the assessment reopened u/s.147 ? b)Whether on the facts and circumstances of the case, the Tribunal erred in applying the ration of the decision of the Supreme Court in the case of ACIT V/s. Hotel Blue Moon, 321 ITR 362 ?erred in applying the ration of the decision of the Supreme Court in the case of ACIT V/s. Hotel Blue Moon, 321 ITR 362 ? 2.It is stated by counsel for both the sides that the issue raised in the appeal stands covered against the revenue and in favour of the assessee of the decision of the Apex Court in the matter of ACIT V/s. Hotel Blue Moon reported in (2010) 321 ITR 362 (SC). In view of the above, no questions of law arise for our consideration. Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)