The Commissioner Of Income Tax - 5, Mumbai v. M/S.jet Airways (I) Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1347 OF 2009ANDINCOME TAX APPEAL NO.1348 OF 2009 The Commissioner of Income Tax - 5, Mumbai ..Appellant. Versus M/s.Jet Airways (I) Limited ..Respondent. Mr.P.S. Sahadevan with Mr.Suresh Kumar for the appellant.Mr.P.J. Pardiwala with Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 12TH AUGUST 2009 P.C. : 1.Heard learned counsel for the revenue and the learned counsel for the respondent. The factual matrix unequivocally goes to show that the assessment order passed by the assessing officer was rectified u/s 154 of the I.T. Act. The revenue has preferred appeal against the order of the assessing officer as well as the order of rectification. After having lost in appeal in the first appellate court, the matter was carried to the tribunal. The tribunal has set aside the order u/s 154 of the Act and consequently also on merits. The order of the tribunal setting aside the order u/s. 154 has not been challenged in this appeal. What is challenged in this appeal is the order on merits. In absence of challenge to the order u/s 154, the present appeal against the order on merits is not maintainable. In this view of the matter, the appeals are dismissed with no order as to costs. (V.C. Daga, J.)