The Commissioner Of Income Tax-2 v. M/S. Tata Petrodyne Ltd

Sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1469 OF 2013 WITHINCOME TAX APPEAL NO.1471 OF 2013 The Commissioner of Income Tax-2..Appellant -Versus- M/s. Tata Petrodyne Ltd...Respondent ........... Mr. Suresh Kumar for the Appellant. Mr. Mandar Vaidya a/w Srihari M. Iyer for the Respondent. ........... CORAM: S. C. DHARMADHIKARI AND A. K. MENON, JJ. DATE :- 8[th] APRIL, 2015. P.C.: These two Income Tax Appeals challenging the order of the Income Tax Appellate Tribunal, Bench at Mumbai, for distinct assessment years involve identical questions. The Tribunal’s order dated 11/23 January, 2013 is challenged and the assessment years are 2005-06 and 2007-08. 2]The questions of law are proposed at page 3 and 4 of the paper book but Mr. Suresh Kumar, the learned counsel, appearing for the Revenue in support of this Appealfairlyconcedesthattheseveryquestions 1/2 wadhwa were dealt with by this Court and in the case of the same assessee. The order passed on 20[th] November, 2014 by a Division Bench of this Court to which one of us was a party (Shri S.C. Dharmadhikari, J.) in Income Tax Appeal No.1322/2012 is relied upon. The copy of the said order is provided to us. 3]Upon perusal of this order and the questions proposed, we are of the view that the controversy is squarely covered by this Division Bench order. 4]Once the parties concede this position, then, these Appeals do not raise any substantial questions of law. Accordingly, the Appeals are dismissed. No costs. (A. K. MENON, J.) (S. C. DHARMADHIKARI, J.)