Itxa/1818/2009 Of The Commissioner Of Income Tax -8, Mumbai v. Plaza Hotels Pvt. Ltd. , Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1818 OF 2009 The Commissioner of Income-tax.... Appellant. V/s. Plaza Hotels Pvt.Ltd.... Respondent. Suresh Kumar for the appellant. J.D.Mistry i/b. Atul K. Jasani for the respondent. CORAM :V.C.DAGA AND J.P.DEVADHAR, JJ.DATED : 1[st] October 2009. P.C.: Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2.So far as question Nos.1 and 2 are concerned, the Tribunal has relied upon earlier assessment orders for the years 1998-1999 and 1999-2000. Appeals against the said orders were dismissed by this Court on the ground of delay and laches. In those appeals, filed against the assessment years 1998-1999 and 1999-2000, earlier assessment orders were relied upon against which no appeal was preferred by the Revenue. The dismissal of these two appeals was also considered by the Division Bench of this Court in ITXA No.495/2008 disposed of vide order dated 21[st] October, 2008; wherein the Court observed as under: �..... As there is no appeals against the orders which are relied on by the Tribunal in its order impugned, in our opinion, it will not be possible to entertain the appeal.� 3.In the above view of the matter and for the reasons recorded in the order dated 21[st] October, 2008, these two questions cannot be said to substantial questions of law. 4.So far as question No.3 is concerned, the said question is covered by the Division Bench judgment of this Court in the case of Director of Income Tax(International Taxation) V/s. M/s.Oman International Bankreported in [2009] 313 ITR 128 (Bom). 5.Appeal is, therefore liable to be dismissed for want of substantial question of law. It is, accordingly, dismissed with no order as to costs. (J.P.DEVADHAR, J.)