The Commissioner Of Income Tax, City 19, Mumbai v. M/S.petroleum India International

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2619 OF 2009 The Commissioner of Income Tax, City 19, Mumbai..Appellant. Versus M/s.Petroleum India International ..Respondent. Mr.Suresh Kumar for the appellant.Mr.S.E. Dastur, Senior Advocate with Mr.Niraj Seth i/by Mint & Conferes for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 10[th] January 2013 P.C. : 1.In this appeal filed by the Revenue, following questions of law have been raised for the consideration of this Court. “a)Whether on the facts and circumstances of the case and in law, the Tribunal is justified in holding that the reopening of assessment under Section 147 is bad in law ? b)Whether on facts and in the circumstances of the case and in law the Tribunal is justified in upholding the order of CIT (A) holding that there is no employee-employer relationship between seconded personnel and assessee and deleting disallowances made under Section 40(a)(iii) ?” 2.Counsel for the parties agree that in so far as question (a) is concerned, same is covered against the Revenue and in favour of the assessee by the decision of this Court dated 19[th] November 2012 rendered in the assessee's own case, being Income Tax Appeal No.2660 of 2009. Question (a), therefore, cannot be entertained. 3.In so far as question (b) is concerned, counsel for the parties agreed that the same is covered against the Revenue and in favour of the assessee by the decision of this Court rendered in the assessee's own case today i.e. 10[th] January 2013, being Income Tax Appeal No.3653 of 2009. Question (b), therefore, cannot be entertained in this appeal. 4.In view of above, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)