Itxa/192/2012 Of The Commissioner Of Income Tax - I v. M/S. A.g. Joshi And Co

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.192 OF 2012 The Commissioner of Income Tax-I, Pune ..Appellant. V/s. M/s. A.G. Joshi & Co. ..Respondent. Mr.Vimal Gupta, Senior Advocate with Padma Divakar for the appellant. Mr. Mihir Desai for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 1ST APRIL, 2013 P.C. :- 1.In this appeal by the revenue for the assessment year 2005-06, following question of law has been raised for our consideration:- “ Whether in facts and circumstances of the case, the Tribunal was justified in setting aside the order passed by the Commissioner of Income Tax pased u/s.263 of the Act in spite of the fact that the A.O.'s order passed u/s.143(3) of the Act was 2.The Tribunal by the impugned order while allowing the claim of the respondent-assessee followed its order in the respondent-assessee's own case for the assessment year 2004-05 and held that the revisional order under Section 263 of the Income Tax Act, 1961 was invalid. The revenue has carried that order of the Tribunal for the assessment year 2004-05 in appeal to this Court being Income Tax Appeal No.2174 of 2011. This Court by its order dated 4[th] March, 2013 did not entertain the revenue's appeal for assessment year 2004-05. The reasons given in our order dated 4[th] March, 2013 for assessment year 2004-05 would apply equally to the present appeal. In the circumstances, we see no reason to entertain the proposed question. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)