Itxa/1667/2012 Of Commissioner Of Income Tax- 8 v. M/S. Shri Abdulla Mohammed

itxa-1667-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1667 OF 2012 … The Commissioner of Income Tax-8v/s.Shri.Abdulla Mohammed ...Appellant ...Respondent … Mr.Arvind Pinto for the Appellant.None for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 4 DECEMBER 2014 P.C. Having heard Mr.Pinto, learned Counsel appearing on behalf of the Revenue and considering submissions canvassed by him and having perused the order passed by the Tribunal, we are of the opinion that no substantial question of law arises in this Appeal. 2. The Tribunal passed an order on the earlier occasion and on 30-6-2009. The question of granting deduction for loss was determined by the Tribunal and it gave direction to the Assessing Officer to carry out its order and restored the matter to his file only for that purpose. Upon restoration, the Assessing Officer gave effect to the Tribunal's order originally passed. That was challenged before the Commissioner and the Commissioner dismissed the itxa-1667-12.doc Appeal. In the second round, the Tribunal found that the main order of 30-6-2009 was not challenged and has attained finality. 3.In such circumstances, we do not see how this Appeal can raise any substantial question of law. The questions are framed on the footing that the Tribunal's order has not attained finality. Though it is unsuccessfully challenge before this Court, the matter is still pending in the Hon'ble Supreme Court of India. When nothing has been brought on record pointing out as to whether the earlier order survives or has been set aside, then, we proceed on the footing that this Court's order continues to bind the Revenue. In these circumstances, the Appeal does not raise any substantial question of law. It is dismissed. No costs. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)