Itxa/575/2010 Of The Commissioner Of Income Tax-2, Mumbai v. M/S. Tata Power Co. Ltd. Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1405 OF 2009WITH INCOME TAX APPEAL (L) NO.4129 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Tata Power Co. Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant.Mr.Dinesh Vyas for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 8TH JUNE, 2009. P.C. :- 1.By consent of both the parties, delay caused in filing the appeal is condoned. The notice of motion is disposed of accordingly. 2.The appeal is taken up for admission by consent of both the parties. 3.Heard learned counsel for the revenue and the respondent. 4.The Tribunal decided the question raised in this appeal on the basis of the order of the Tribunal in the assessee's own case on identical issue for earlier assessment years. Though the statement is made that the revenue is in appeal against the those orders, no details thereof are disclosed. The learned counsel appearing for the assessee brought to our notice the order of the Division Bench of this Court dated 7/12/1999 passed in Income Tax Appeal No.72 of 1999, wherein reference is made to the judgment of the Tribunal in the case of assessee themselves, where after considering the facts before it and he orders of the Pollution Control Board, it had held that the assessee was obliged to dispose of the ash in the manner in which it had done and that its intention was not to develop the land as contended by the department. It is also brought to our notice that the said judgment of the Tribunal was subjected to a Reference Application under section 256 (1) of the Act before the Tribunal and the Tribunal has rejected the reference application of the department. Against that order, the department came up to this Court and this Court after having examined the findings of fact recorded held that no substantial question of law was involv ed and accordingly the appeal was dismissed. The said order has become final and conclusive. 5.In this view of the matter, we see no question of law is involved in this appeal. The appeal is, therefore, dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)