Nma/1484/2009 Of The Commissioner Of Income Tax- 2 Mumbai v. Andhra Valley Power Supply Co Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORGINAL CIVIL JURISDICTION The Commissioner of Income Tax... Appellant. V/s. Andhra Valley Power Supply Co.Ltd. ... Respondent. AND The Commissioner of Income Tax ..Appellant. V/s. M/s.Tata Power Co. Ltd...Respondent. Vimal Gupta with P.S.Sahadevan for appellant.Dinesh Vyas for respondent. P.C. :- By consent of both the parties, delay caused in filing the appeals is condoned. The notices of motion are disposed of accordingly. 2.The appeals are taken up for admission by consent of both the parties. 3.Heard learned counsel for the appellant-revenue and learned counsel for the respondent. 4.The Tribunal decided the question raised in these appeals on the basis of earlier decision of the Tribunal on identical issue for earlier assessment years. Though the statement is made that the revenue is in appeal against the those orders, no details thereof are disclosed. The learned counsel appearing for the assessee brought to our notice the order of the Division Bench of this Court dated 7/12/1999 passed in Income Tax Appeal No.72 of 1999, wherein reference is made to the judgment of the Tribunal in the case of Tata Power Co.Ltd.; wherein after considering the facts before it and the orders of the Pollution Control Board, it had held that the assessee was obliged to dispose of the ash in the manner in which it had done and that its intention was not to develop the land as contended by the department. It is also brought to our notice that the said judgment of the Tribunal was subjected to a Reference Application under section 256(1) of the Act before the Tribunal and the Tribunal has rejected the reference application of the department. Against that order, the department came up to this Court and this Court after having examined the findings of fact recorded held that no substantial question of law was involved and, accordingly the appeal was dismissed. The said order has become final and conclusive.5.In this view of the matter, we see no question of law involved in these appeals. All the appeals are, therefore, dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)