Itxa/267/2009 Of The Commissioner Of Income-Tax-11,Mum v. M/S Srikant G Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 266 OF 2009WITHINCOME TAX APPEAL NO. 267 OF 2009WITHINCOME TAX APPEAL NO. 331 OF 2009WITHINCOME TAX APPEAL NO. 348 OF 2009WITHINCOME TAX APPEAL NO. 350 OF 2009WITHINCOME TAX APPEAL NO. 392 OF 2009WITHINCOME TAX APPEAL NO. 400 OF 2009 The Commissioner of Income-tax-11,Mumbai.V/s. M/s.Srikant G. Shah. ... Appellant. ... Respondent. Vimal Gupta with P.S.Sahadevan for the appellant.S.E.Dastur, senior counsel with NiteshJoshi and Ms.Sheetal Shah i/b. Mehta &Girdharlal for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20th April 2009. P.C. : ---- .Appeal Nos.331/2009; 348/2009 and 350/2009are not on board. By consent of parties they aretaken on board for final disposal along with otherappeals which are on board.2.In all these appeals, filed under section260-A of the Income Tax Act, 1961 ("Act" fir short), the following questions of law are sought to be raised by the appellant- Revenue: "(i)circumstances of the case and in law, theTribunal is right in deleting the interestincome offered voluntarily and paid selfassessment tax? Whether on the facts and in the (ii)circumstances of the case and in law, theTribunal is right in rectifying its orderdated 30.11.2004? Whether on the facts and in the counsel for the Revenue submits that the Tribunal was not justified in deleting the same. (2004) 269 ITR 1 to which one of us (Deodhar, J.) is a party. law laid down by this Court and accepted by the Revenue. 10. In the result, all these appeals are dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)