Mehta Private Limited v. Income Tax Appellate Tribunal & Ors

acd IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO. 2515 OF 2009 Mehta Private Limited Vs. Income Tax Appellate Tribunal & Ors. --- Mr. Pankaj R. Toprani, for the Petitioner.Mr. P.S. Sahadevan, for the Respondents. --- ...Petitioner. ..Respondents. CORAM :- V.C.DAGA & J.P.DEVADHAR, JJ. DATE : 15TH DECEMBER, 2009. P.C. 1.Heard learned counsel for the petitioner and learned counsel for the respondents. 2.The petitioner did not challenge the appellate order dated 15.5.2009 passed by the Income Tax Appellate Tribunal. In other words, the said order has been accepted by the assessee, with the result it has become final and conclusive. The petitioner now wants to challenge the order passed by the Tribunal in Misc. Application whereunder petitioner had sought modification of appellate order passed by the Tribunal. The appellate order having become final and findings recorded therein having become conclusive no useful purpose would be served by entertaining this petition. There cannot be two inconsistent orders in one lis. Hence, the petition is liable to be dismissed with no order as to costs. Order accordingly. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)