Mumbai City Ix v. M/S Patel Roadways Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.879 OF 2007 The Commissioner of Income TaxMumbai City IX.... AppellantVs.M/s Patel Roadways Ltd...Respondent Mr.Vimal Gupta for AppellantMr.P.R.Toprani for Respondent P.C. CORAM : Dr.S.Radhakrishnan andA.V.Nirgude, JJDATE : 4th July, 2008 1. Heard learned counsel for the appellant andlearned counsel for the respondent. 2. The substantial questions of law sought to beraised reads as under : (a) Whether on the facts and in thecircumstances of the case and in law, theHon’ble Tribunal is right in holding thatthe claims payable by the assessee is astatutory liability as against theassessing officer treating the same as acontingent liability ? 3. A perusal of the tribunal’s order clearlyindicates that the tribunal has followed thejudgment of Kerala High Court in CIT vs.KeralaTransport Co.239 ITR 183 (Ker) The said judgmentwas challenged by the revenue before the Supreme Court which was dismissed by the Supreme Court.In view thereof, there is no substantial questionof law involved in the above appeal. Appealstands dismissed. { A.V.Nirgude, J } { A.V.Nirgude, J } { A.V.Nirgude, J } { Dr.S.Radhakrishnan, J } { Dr.S.Radhakrishnan, J } { Dr.S.Radhakrishnan, J }