Jayant Vishwanath Income Tax Appeal v. The Tata Power Co. Ltd. }

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION JayantVishwanathINCOME TAX APPEAL NO. 405 OF 2016SalunkeDigitally signed byJayant VishwanathSalunkePr. Commissioner of Income}Date: 2018.09.0712:39:14 +0530Tax-2}AppellantversusThe Tata Power Co. Ltd.}Respondent Mr. Suresh Kumar for the appellant. Mr. Srihari Iyer for the respondent. CORAM :-S. C. DHARMADHIKARI &B. P. COLABAWALLA, JJ.DATE :- SEPTEMBER 5, 2018 P.C. :- 1.After having heard Mr. Suresh Kumar and perusing, withhis assistance, the order under appeal, we are of the view that thepresent appeal does not raise any substantial question of law. Thequestions proposed at page 4 cannot be entertained in thebackdrop of the admitted factual position and the reasoning of thetribunal in confirming the view of the first appellate authority,which reasoning is to be found in paras 9 and 10 of the orderunder appeal. This is a possible view of the matter and on facts,we do not see any perversity or error of law on the face of therecord in the impugned order. Hence, this appeal is devoid ofmerits. It is dismissed. However, there would be no order as tocosts. (B. P. COLABAWALLA, J.) (S.C.DHARMADHIKARI, J.)