The Commissioner Of Income Tax-18 v. M/S Gammon Rizzani Joint Venture

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1748 OF 2013 The Commissioner of Income Tax-18 Vs. M/s Gammon Rizzani Joint Venture ..Appellant ..Respondent .... Mr. A.R. Malhotra a/w N.A. Kazi, Advocates for Appellant.Mr. Jas Sanghavi, Advocate i/b PDS Legal for Respondent. .... CORAM : M.S. SANKLECHA & G.S. KULKARNI, JJ.DATED : 14 SEPTEMBER 2015 P.C.: This appeal under Section 260A of the Income Tax Act,1961 (the 'Act') challenges the order dated 17 December 2012passed by the Income Tax Appellate Tribunal (the 'Tribunal') for theAssessment Year 2003-04. 2.The appeal before the Tribunal emanates from assessment order passed by the Assessing Officer consequent to directionsunder Section 263 of the Act passed by the Commissioner of IncomeTax. 3. The questions of law proposed by the revenue are as under: “1.Whether on the facts and in thecircumstances of the case and in law, the Tribunal isjustified in dismissing the appeal of the revenue onthe basis of it's quashing the order u/s 263 withoutdiscussing the appeal on merits? 2.Whether on the facts and in thecircumstances of the case and in law, the Tribunal isjustified in dismissing the appeal without giving anoption to recall the order if the appeal of therevenue is allowed by the High Court against thequashing of proceedings u/s. 263?” 4.The Tribunal by the impugned order dismissed therevenue's appeal in view of the fact that the assessee's appealagainst the order of the Commissioner of Income Tax passed underSection 263 of the Act directing fresh assessment was allowed bythe order dated 25 July 2012 of the Tribunal. Mr. Malhotra, thelearned Counsel for the revenue very fairly states that the revenue'sappeal against the order dated 25 July 2012 of the Tribunal in respect of an order passed under Section 263 of the Act in exerciseof power of revision by Commissioner of Income Tax, was dismissedby this Court on 30 March 2013 (Income Tax Appeal No.847/2013). 5.In view of the above, the questions as framed do not giverise to any substantial question of law. 6.Accordingly, appeal dismissed. No order as to costs. [G.S. KULKARNI, J] [M.S. SANKLECHA, J.] CERTIFICATE Certified to be true and correct copy of the original signed Judgment/Order.