The Commissioner Of Income Tax – 14, Mumbai v. M/S.hindustan Essential Oil Company

agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.299 OF 2012 The Commissioner of Income Tax – 14, Mumbai..Appellant. Versus M/s.Hindustan Essential Oil Company ..Respondent. Mr.Charanjeet Chanderpal for the appellant.Mr.Jitendra Jain with Mr.Jas Sanghavi i/by PDS Legal for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 22[nd] October 2012 P.C. : 1.Whether the Income Tax Appellate Tribunal was justified in holding that the activities of producing attar carried on by the assessee amounts to manufacture is the question raised in this appeal. 2.The Income Tax Appellate Tribunal following its decision in the assessee's own case for earlier years has allowed the claim of the assessee. The appeals filed by the Revenue in the assessee's own case for earlier years being Income Tax Appeal Nos.348 of 2011, 674 of 2011 and 812 of 2011 have already been dismissed on 13[th] January 2012. 3.In this view of the matter, we see no reason to entertain this appeal. Accordingly, this appeal is dismissed. No costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)