The Commissioner Of Income Tax -8 v. M/S. Lexi Pens (India) Pvt. Ltd

SRK IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.775 OF 2012 The Commissioner of Income tax -8V/SM/s. Lexi Pens (India) Pvt. Ltd. .. Appellant.. Respondent Mr. Tejveer Singh for the revenue.Mr. M. Subramaniam i/by Mr. Vishnu S. Hadade for the respondent. CORAM : S.C. DHARMADHIKARI, J.AND A.K. MENON, J. P.C. DATED : 8[th] October, 2014 The present appeal challenges the order passed by the Tribunal, Mumbai Bench on 18th November, 2011. 2.The assessment year is 2006-07. The Commissioner of Income tax allowed the assessee’s appeal by order dated 1st December, 2009. In allowing the appeal of the assessee, the Commissioner followed the order passed by the Tribunal’s Co-ordinate Bench in assessee’s own case for assessment year 2005-06 in Income tax Appeal No.4883/Mum/2008 decided on 29th October, 2008. The deduction under the same statutory provision viz. Section 80IB of the Income tax Act, 1961 was claimed. The consistent view taken by the Tribunal and in the assessee’s case on facts, thus, cannot be said to be perverse. SRK pointed out to it for the assessment year in question. The earlier order passed by the Tribunal’s co-ordinate Bench has not been challenged by the revenue. 4.In such circumstances, this appeal does not raise any substantial question of law. It is dismissed. There will be no order as to costs. (A.K. Menon, J.) (S.C. Dharmadhikari, J. )