The Commissioner Of Income Tax – 5, Mumbai v. M/S.bombay Cycle & Motor Agency Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1078 OF 2012 The Commissioner of Income Tax – 5, Mumbai..Appellant. Versus M/s.Bombay Cycle & Motor Agency Limited..Respondent. Mr.Abhay Ahuja for the appellant.Ms.Vasanti Patel for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 25[th] March 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2002-2003, following question of law has been formulated for our consideration. “Whether, on the facts of the case and in law, the Tribunal has erred in deleting the disallowance of expenses amounting to Rs.1,53,73,928/- holding that it is not permitted for the Assessing Officer to make any addition on some other ground which did not form part of the reasons recorded following the judgment of the Hon'ble Bombay High Court in the case of CIT V/s. Jet Airways (supra) ?” 2.By the impugned order, the Tribunal has allowed the appeal of the respondent – assessee by following the decision of this Court in the matter of Commissioner of Income Tax V/s. Jet Airways (I) Limited reported in (2011) 331 ITR 236 (Bom). In view of the above, we see no reason to entertain the proposed question of law. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)