The Commissioner Of Income Tax - 12, Mumbai v. Pherora Framroze And Company

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.130 OF 2010 The Commissioner of Income Tax - 12, Mumbai ..Appellant. Versus Pherora Framroze and Company..Respondent. Ms.Padma Divakar for the appellant.Mr.P.J. Pardiwala, Senior Counsel i/by R.A.K. Najam ES Soni for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. P.C. : DATE : 17[th] January, 2011. 1.The question of law raised in this appeal is, whether the Tribunal was justified in declining to admit additional ground raised by the Revenue by holding that the additional ground enhances the scope of subject matter of the appeal and further results in enhancement of income. Perusal of the order of the Tribunal shows that the Tribunal has declined to entertain the additional ground by following its decision in the assessee's own case for earlier assessment years. 2.It appears that the appeals filed by the Revenue against the order of the Tribunal for the earlier assessment years have been dismissed for want of removal of office objections. No steps have been taken to restore these appeals and the order passed by the Tribunal in those assessment years have attained finalilty. 3.In these circumstances, we see no reason to entertain this appeal. The appeal is thus dismissed with no order as to costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)