Itxa/6887/2010 Of The Commissioner Of Income Tax Xvi, Mumbai v. Prakash H. Doshi

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6887 OF 2010 The Commissioner of Income Tax-XVI, Mumbai V/s.Prakash H. Doshi ..Appellant. ..Respondent. Mr. Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ.DATED : 14TH SEPTEMBER, 2011 P.C. :- 1.Whether the ITAT was justified in deleting the addition made on account of surplus on revaluation assets of the firm credited to the assessee’s current capital, is the question raised in this appeal. 2. Perusal of para 5 of the order of the ITAT shows that the addition has been deleted by the ITAT by following its decision in the case of another partner Ms. Vaishali K. Shah. Admittedly, the revenue has not filed any appeal against the order of the ITAT in the case of Ms. Vaishali K. Shah. No case is made out to find fault with the decision of the ITAT in the case of Ms. Vaishali K. Shah. In this view of the matter, we see no merit in the appeal. The appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)