Itxa/539/2012 Of The Commissioner Of Income Tax-11, Mumbai v. N.g.c. Network (India) Pvt.ltd

sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.539 OF 2012WITH INCOME TAX APPEAL NO.595 OF 2012 The Commissioner of Income Tax-11,Mumbai. ..Appellant -Versus-N.G.C. Network (India)Pvt.Ltd. ..Respondent ........... Mr. P. C. Chhotaray for the Appellant. Mr. Porus Kaka, Senior Advocate, with Mr. Divesh Chawla with Mr. A. K. Jasani for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ. DATE :- 13[th] OCTOBER, 2014 P.C.: 1]Having held that the question of law (b) which is similar to the one framed in the companion Income Tax Appeal No.538 of 2012, in which the judgment has been pronounced today and the said question being answered in favour of the Assessee and against the Revenue, that we are of the opinion that no finding or answer is required to be given on question (a). Assuming that the re-assessment proceedings were valid, yet, on merits, the issue having been answered in the companion *2* judgment, nothing survives in these Appeals and they are disposed of in terms of our judgment. There would be no orders as to costs. (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) wadhwa