The Commissioner Of Income Tax – 13, Mumbai v. M/S.dhanpankaj Polyster, Mumbai

rpal69-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.4395 OF 2009WITHREVIEW PETITION (L) NO.69 OF 2009ININCOME TAX APPEAL NO.1019 OF 2008 The Commissioner of Income Tax – 13, MumbaiVersusM/s.Dhanpankaj Polyster, Mumbai ..Appellant. ..Respondent. Mr.P.C. Chhotarai with Mr.P.S. Cardozo for the appellant.Mr.K.B. Bhujale for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 23[rd] January 2013 P.C. : 1.The issue involved in the appeal is whether the activity of twisting and texturizing of yarn is a manufacturing activity ? 2.Since the above issue is covered in favour of the assessee in the assessee's own case in Income Tax Appeal Nos.500 of 2007 (decided on 10[th ]September 2008) and Income Tax Appeal No.1464 of 2009 (decided on 26[th ] August 2009) as also a decision of the Apex Court in the matter of Commissioner of Income Tax V/s. Yashashi Yarn Limited reported in 350 ITR 208, we see no reason to entertain the Notice of Motion as well as the Review Petition. 3.In view of above, both the Review Petition as well as the Notice of Motion are dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)