The Commissioner Of Income Tax -7 v. M/S. Tata Teleservices (Maharashtra) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 220 OF 2015 The Commissioner of Income Tax -7 vs. M/s. Tata Teleservices (Maharashtra) Ltd. … Appellant … Respondents …....... Ms. S. V. Bharucha for the Appellant. Mr. Jas Sanghvi i/b. PDS Legal for the Respondent. …....... P. C. CORAM : A.S. OKA & A.K. MENON, JJ.DATE : 31[st] OCTOBER, 2017 1. Heard learned Counsel appearing for the appellant. Respondent-assessee filed return for the Assessment Year 2005-06 declaring loss of Rs.5,27,10,59,930/-. An order of the assessment was made by reducing the lossto Rs.5,05,47,18,630/-. On 3[rd] December, 2008, an order was passed by theCommissioner of Income Tax by exercising power under Section 263 ofIncome Tax Act, 1961. A fresh assessment order was accordingly passedunder Section 143(3) read with Section 263 of the said Act. 2.The respondent assessee preferred an appeal before the AppellateTribunal against the said order dated 3[rd] December, 2008. By judgment andorder dated 11[th] February, 2011 the appeal preferred by the respondent- assessee against the order dated 3[rd] ecember, 2008 passed by theCommissioner was allowed. In the meanwhile, a fresh Assessment order waspassed on 29[th] December, 2009. This order was challenged before the CIT(Appeals) by the Assessee. The said Appeal was allowed by order dated 20[th]December, 2011 on the basis of the aforesaid order dated 11[th] February, 2011passed by the Appellate Tribunal. Being aggrieved by the said order of CIT(Appeals) on 20[th] December, 2011, the appellant assessee preferred an appealbefore the Appellate Tribunal which has been dismissed by the Tribunal by theorder impugned in this Appeal. 3.Today, learned Counsel appearing for the appellant pointed out thatagainst the judgment and order dated 11[th] February, 2011 passed by theAppellate Tribunal, the appellant had preferred Income Tax Appeal No.272/2012. The said appeal has been dismissed the by judgment and orderdated 17[th] June, 2014 passed by a Division Bench of this Court. Thus theorder dated 11[th] February, 2011 passed by the Appellate Tribunal has becomefinal. As the said order has become final, no fault can be found with theimpugned order by which the appeal preferred by the appellant was dismissedby the Appellate Tribunal. 4.Hence, no substantial question of law arises. There is no merit in thisappeal. Accordingly, the appeal is disposed of. (A.K. MENON, J) (A.S. OKA, J)