Itxa/1819/2009 Of The Commissioner Of Income Tax-13, Mumbai v. M/S Sadhuram Patel And Sons , Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1819 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Sadhuram Patel & Sons ..Respondent. Mr A.S. Shivsharan for appellant. Mr. J.D. Mistry with Ms. Aasifa Khan for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 17TH NOVEMBER, 2009. P.C. :- Heard learned counsel for the revenue and learned counsel appearing for the respondent. The issue sought to be raised in the appeal revolves around the fact that depreciation must be actually claimed and deemed to have been allowed. It has been brought to our notice that the very same issue has been discussed by the Tribunal. We find that the view taken by the Tribunal appears to be reasonable and possible view. No fault can be found in the impugned order In the above view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)