Itxa/1695/2012 Of The Commissioner Of Income Tax - 10 v. M/S. Bses Ltd., (Now Reliance Infrastructure Ltd.)

itxa-1695-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1695 OF 2012 … The Commissioner of Income Tax-10...Appellantv/s.M/s.BSES Ltd....Respondent … Mr.Tejveer Singh for the Appellant.Mr.Murlidhar with Mr.Balasaheb Yewale i/b Rajesh Shah & Co. for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 17 DECEMBER 2014 P.C. In this Income Tax Appeal, which is filed by the Revenue to challenge the order passed in two sets of Appeals, one by the Revenue and another by the Assessee, for the Assessment Year 2002-03 and 2004-05, the Tribunal has done nothing except applying and following the earlier view. The earlier view of the Tribunal is for the Assessment Year 2001-02 and 2003-04. The Tribunal, after hearing both sides, had passed a detailed order and in Income Appeal No.4629 & 4630/M/2009. It applied the same for the Assessment Years in question. That order of the Tribunal was challenged by the Revenue before this Court in Income Tax Appeal No.6791 of 2010. After hearing both sides, this Court on 26 November 2012 dismissed the Revenue's Appeal. 2.Since same facts, same issues and same parties were before the Tribunal, in the Assessment Years in question, we do not think that a different view can be taken. If on facts and circumstances, which were identical, the Tribunal took a particular view, which has been upheld by this Court, then this Appeal does not raise any substantial question of law. 3.The Appeal filed by the Revenue to challenge the order passed by the Tribunal dated 30 September 2011 and impugned in this Appeal is dismissed. No costs. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)