Itxa/187/2008 Of The Commissioner Of Income-Tax3 v. M/S Dainty Investment And Leasing P.ltd

- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.187 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦Mr.Vimal Gupta for the Appellant. ¦Mr.T.D.Mistry with Mr.Raj Darak ¦for the Respondent. ¦ ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR,JJ. ¦ DATED:17TH JULY, 2008 P.C.: Heard the learned Counsel for both sides. Perusal of the order of the tribunal shows that the tribunal has relied for its finding on three judgments of the tribunal, which are mentioned in paragraph 3. It has also relied on 4th judgment in the case of Rajanna Traders Pvt.Ltd. in ITA No.4749/M/03. About that judgment there is no statement made in the memorandum of appeal. The order of the tribunal in that appeal - 2 - being ITA No.4749/M/03 was not challenged. The tax impact was less than Rs.4 lakh. It appears that those orders have been accepted by the Revenue. In our opinion, therefore, appeal cannot be entertained. It is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)