Nma/147/2007 Of The Commissioner Of Income Tax Central-Iii Mumbai v. Hemal R. Shete

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION (1) NOTICE OF MOTION NO.147 OF 2007 IN INCOME TAX APPEAL (L) NO.2447 OF 2006 The Commissioner of Income Tax ) Central-III Mumbai )..Appellant V/s. Hemal R.Shete )..Respondent ---- Mr.B.M.Chatterji with Mrs.P.P.Bhosale for appellants Ms.V.B.Patel for respondents. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ Date : 18.12.2007. PC 1. Considering the cause shown and after hearing the parties, delay condoned. Office to register the appeal. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) : 2 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2447 OF 2006 INCOME TAX APPEAL (L) NO.2447 OF 2006 The Commissioner of Income Tax ) Central-III Mumbai )..Appellant V/s. Raju R.Shete (HUF) )..Respondent ---- Mr.B.M.Chatterji with Mrs.P.P.Bhosale for appellant Ms.V.B.Patel for respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 18.12.2007. PC 1. Revenue has preferred this appeal by contending that ITAT was not correct in relying on the judgment of this Court in the case of CIT v/s. J.K.Investors(Bombay) Ltd., reported in (2001) 168 ITR (Bombay) (Bombay) Ltd., (Bombay) Ltd., 189. Against the judgment of this Court, revenue has preferred the appeal being SLP (C) 5480 of 2001. SLP was dismissed on 1.11.2002. 2. Considering the above, the question of law as framed would not arise and consequently appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)