Itxa/90/2004 Of The Commissioner Of Income-Tax,City-Viii, Mumbai v. M/S Delhi Bottling Co.p. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.90 OF 2004 The Commissioner of Income Tax,Mumbai-VIII, Mumbai.. Appellantv/s.M/s.Delhi Bottling Co.P.Ltd... RespoondentMr.R.Asokan i/by Mr.S.S.Sarkar for appellant. CORAM: R.M.LODHA ANDJ.P.DEVADHAR, JJ. DATED:17thDecember, 2004 P.C.Heard.2. The assessee was allowed 100% depreciation onbottles and cases purchased during the year. Thatwas under challenge before the Income Tax AppellateTribunal. The Tribunal relied upon its earlierorder in the assessee’s own case for the assessmentyear 1984-85. The learned counsel for the revenuecould not show that the order of the Tribunal dated30th April, 2001 for the earlier assessment year1984-85 has not attained finality. In this view ofthe matter, the proposed question (a) in thememorandum of appeal cannot be said to besubstantial question of law.3. As regards the proposed question (b) in thememo of appeal, in the light of the judgment ofthis court, the learned counsel did not address on that issue. 4. No substantial question of law arises in this appeal. Dismissed in limine. (R.M.LODHA, J.) (J.P. DEVADHAR, J.)