M/S.mahindra & Mahindra Ltd v. The Cit City-Ii

KJ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.93 OF 2005 WITH INCOME TAX APPEAL NO.94 OF 2005 M/s.Mahindra & Mahindra Ltd., ..Appellant Versus The CIT City-II ..Respondent ---- Mr.B.V.Jhaveri for the appellant. Mr.P.S.Sahadevan for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. These two appeals are in respect of A.Y.1991-92 and 1992-93 which were numbered as ITA Nos.7262/MUM/96 & 7263/MUM/96 and disposed off by a common order dated 14.9.2004 alongwith two other appeals being ITA Nos.7086 & 7087/MUM/97. We may make it clear that the ITA Nos.7086 & 7087/MUM/97 were allowed in favour of the assessee and consequently assessee is not before this Court against the said orders passed against these two appeals. These two appeals are confined against Appeal Nos.7262 & 7263/MUM/96. 2. We find that Tribunal relied on his earlier order dated 7.11.2003 for the A.Y.1990-91, in ITA Nos.3057 to 3059/Mum/96. The assessee aggrieved, : 2 : preferred an appeal in this Court being Income Tax Appeal No.395/2004 for the Assessment Year 1990-91. By order dated 12.12.2005 the order of the Tribunal was set aside and the matter remanded to the Income Tax Appellate Tribunal. For the same reason, we set aside the order dated 14.9.2004 in both the appeals and restore the appeals to the file of Income Tax Appellate Tribunal. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)