The Commissioner Of Income Tax Central-Iii v. M/S Narang Enterprises

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 25 OF 2006 The Commissioner of Income Tax Central-III ).. Appellant Versus M/s Narang Enterprises ).. Respondent Mr Suresh Kumar i/b P Kapoor for the Appellant. CORAM:SWATANTER KUMAR, C. J.&A. P. DESHPANDE, J.DATED: 17TH SEPTEMBER 2008. P.C. We have heard the learned Counsel appearing for the Appellant. The learned Counsel appearing for the Appellant states thatthe Department has not appealled against the order for the previousyear, may not be bar for another year. That principle, per se, may notbe disputable, but the Surpeme Court has in uncertain terms said thatthere has to be a just cause or a public interest involved. Neither ofthese two circumstances exist in the present case. It is not disputedthat the order for the previous assessment year has attained finality. Nosteps had been taken by the Department to appeal against the saidorder nor any justification given for non-preference of an Appeal. In the circumstances, no question of law arises. Dismissed. No order as tocosts. CHIEF JUSTICE A. P. DESHPANDE, J.