The Commissioner Of Income Tax-13 v. M/S Kanji Morarji

rng IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1368 OF 2011 The Commissioner of Income Tax-13 .. Appellant vsM/s Kanji Morarji .. ..Respondent Mr.Suresh Kumar for AppellantMr.A.K.Jesani for Respondent CORAM: S.C. DHARMADHIKARIAND G.S.KULKARNI, JJ. DATE :- 7th March,2014 P.C: 1. When this Appeal was called out for admission, Mr.Suresh Kumar appearing on behalf of the revenue fairly concedes that in so far as substantial question of law as framed by the Appellant in the memo of Appeal Question (a) is covered by our order passed on 5.3.2014 in Income Tax Appeal No.232 of 2011. For the reasons that are already indicated in that order this ground would not survive. 2. In so far as ground (b) is concerned, our attention is invited to the order of the Tribunal and particularly para 5 and 6 thereof. Since this ground was connected with Question (a) noted above, the tribunal consequent to the discussion regarding ground (a) held that the request of the assessee is allowed as miscellaneous expenses were incurred by the assessee for its business purpose. This is a finding of fact and rendered in the light of the material placed on record. In view thereof, we do not think that any substantial questions of law arise for determination and consideration in this Appeal. The Appeal is devoid of merits and is dismissed. (G.S.KULKARNI J.) (S.C. DHARMADHIKARI, J.)