Itxa/856/2009 Of The Commissioner Of Income-Tax-Ii,Mum v. M/S Neha Mad Films Combine

PGK Income Tax Appeal No.856 of 2009 The Commissioner of Income tax-11v/s.M/s.Neha Mad Films Combine .. Appellant.. Respondent Mr.Vimal Gupta with Ms.Padma Divakar for Appellant.----- SMT.ROSHAN DALVI, JJ. DATED :21st March 2011 P.C.: 1.The basic question raised in this Appeal is whether the Income Tax Appellate Tribunal (ITAT) was justified in holding that the block assessment for the period ending 6th July 1999 was void ab initio. 2.In the present case, challenging the block assessment order, both the Revenue as well as the assessee had filed Appeals before the ITAT. The Appeal filed by the assessee was disposed off on 5th August 2004 by holding that the block assessment order was void ab initio. That order of the ITAT has attained finality as the Appeal filed by the Revenue against the order dated 5th August 2004 has been dismissed by this Court on 9th April 2008. 3.In this view of the matter, since the order of the ITAT holding that the block assessment order was ab initio void has attained finality, the present Appeal cannot be entertained and it is accordingly dismissed. (ROSHAN DALVI, J.) (J.P. DEVADHAR,J.)