Itxa/764/2009 Of The Commissioner Of Income Tax -3 v. M/S Tresta T Rading Pvt. Ltd

The Commissioner of Income Tax..Appellant. M/s.Tresta Trading Pvt. Ltd...Respondent. Mr.Vimal Gupta i/b. Devaki Iyer for appellant.Mr.J.D.Mistry i/b. Raj Darak for respondent. P.C. :- 1.Heard learned counsel for the appellant and the respondent. By the impugned order, the Tribunal has dismissed two appeals one is the present appeal filed against M/s. Tresta Trading Pvt. Ltd. and another appeal filed against Yangste Trading Pvt. Ltd. 2.So far as the question of law sought to be raised relating to Yangste Trading Pvt. Ltd. in Income Tax Appeal No.1029 of 2007 is concerned, the same was dismissed by this Court on 22/04/2009 holding that as the Tribunal had relied upon the judgment of the Apex Court in C.I.T. V/s. Max India reported in (2007) 295 I.T.R. 282 (SC), the view taken by the Tribunal cannot be faulted. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)