The Commissioner Of Income Tax-19 v. Petroleum India International

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2661 OF 2009 WITH INCOME TAX APPEAL NO. 2731 OF 2009 The Commissioner of Income Tax-19versus ..Appellant Petroleum India International ..Respondent -------- Mr. Suresh Kumar for the Appellant. Mr. Niraj Seth with Mr. Rajesh Poojary i/b Mint & Conferes for the Respondent. ............. CORAM : J.P. DEVADHAR & M.S.SANKLECHA, JJ. DATE : 08[th] January, 2013 P.C. : 1 Two questions of law raised by the Revenue in these two appeals read thus: a)Whether on the facts and circumstances of the case, the Tribunal is justified in law in holding that the reopening of assessment u/s. 147 is bad in law. b)Whether on facts and circumstances of case and in law the Tribunal is justified in upholding the order of CIT(A) holding that there is no employee-employer relationship betweensecondedpersonneland assessee and deleting disallowances made u/s. 40 (a) (iii). 2 As regard the first question is concerned, Counsel for the parties state that similar question raised by the Revenue in the Assessee's own case being Income Tax Appeal No. 2660 of 2009 has been rejected on 19.11.2012. In this view of the matter, the first question cannot be entertained. 3Once the first question is not entertained by holding that the reopening of the assessment was bad in law, then the second question becomes academic. Hence, the second question cannot be entertained. Accordingly, we see no reason to entertain these two appeals and the same are hereby dismissed. (M.S. SANKLECHA, J.) (J.P.DEVADHAR, J.)