Itxa/725/2013 Of Commissioner Of Income Tax-Iii v. Shanti Sarup Reniwal

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1344 OF 2012 Commissioner of Income Tax-III, Mumbai..Appellant.V/s.Shanti Sarup Reniwal..Respondent. Mr. Vimal Gupta, Sr. Advocate with Padma Divakar, for the Appellant.None for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 11[th] JANUARY, 2013. In this Appeal by the Revenue, the following questions of law has been framed for consideration by this Court:- “Whether on the facts and in the circumstances of the case and in law the Hon'ble Tribunal was justified in directing the Assessing Officer to make the disallowance u/s 14A by following the decision of the jurisdictional High Court in the case of M/s Godrej & Boyce Mfg. Co. Ltd. reported in 328 ITR 81 (Bom.) even though the issue of non-applicability of Rule 8D before A/Y 2008-2009 has not attained finality since in the case cited supra an SLP is pending before the Supreme Court.” 2We find that the Tribunal has disposed of the appeal before it by relying upon the decision of this Court in the matter of Godrej & Boyce Mfg. Co. Ltd. v/s. Dy. CIT & Another reported in 328 ITR 81. Thus, no occasion arises to entertain this appeal. 3Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)