Itxa/2423/2011 Of The Commissioner Of Income Tax - 20 v. Nirmal A. Banwani

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2423 OF 2011 The Commissioner of Income Tax-20, Mumbai ..Appellant. V/s. Shri Nirmal A. Banwani ..Respondent. Mr. Abhay Ahuja for the appellant. Mr. R.S. Ghadge i/b. A.S. Desai & Asso. for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 4TH MARCH, 2013 P.C. :- 1.In this appeal by the revenue for the block assessment period 1/4/1996 to 31/12/2002, following question of law has been raised for our consideration :- “ Whether in the facts and the circumstances of the case and in law, the Tribunal is right in quashing / cancelling the assessment order holding that the assessment order passed on 6/7/2007 was beyond the period of limitation specified under section 158BE of 2.Counsel for the parties state that the Tribunal by the impugned order disposed of the appeal of Late Pravin M. Shah along with that of the respondent. In the impugned order, the Tribunal held in the case of both Late Pravin M. Shah and the appellant that the order of the assessing officer is time barred under section 158BC of the Income Tax Act, 1961. The revenue had filed an appeal being Income Tax Appeal (Lod) No.1243 of 2011 in the matter of Late Pravin M. Shah against the impugned order of the Tribunal. In that appeal akln identical question was raised by the revenue for consideration of this Court as in this case. This Court by an order dated 29th November, 2011 refused to entertain the revenue's appeal in thematter of Late Pravin M. Shah in Income Tax Appeal (Lod) No.1243 of 2011. For the reasons stated in the above order dated 29[th] November, 2011 passed in Income Tax Appeal (Lod) No.1243 of 2011, we see no reason to entertain this appeal. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)