The Commissioner Of Income Tax – I, Pune v. Innovative Industries Limited,(Erstwhile Arihand Domestic Appliances Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.843 Of 2012 The Commissioner of Income Tax – I, Pune..Appellant. Versus Innovative Industries Limited,(erstwhile Arihand Domestic Appliances Limited) ..Respondent. Mr.Vimal Gupta, Senior Advocate with Ms.Padma Divakar for the appellant.Mr.Mihir Naniwadekar for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 19[th] March 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2006-07, following question of law has been proposed for our consideration. “Whether, on the facts and circumstances of the case and in law, the Tribunal did not err in allowing the assessee's claim of deferred revenue expenditure not made in the original return nor by filing a revised return, but made before the Commissioner of Income Tax (A) during the course of the appellate proceedings ?” 2.Counsel for the parties state that the issue arising in this appeal is covered in favour of the assessee and against the Revenue by an order dated 14[th] August 2012 of this Court in the respondent – assessee's own case being Income Tax Appeal No.5361 of 2010, Commissioner of Income Tax V/s. Arihand Domestic Appliances (P) Limited. In view of the reasons stated in the order dated 14[th] August 2012 in Income Tax Appeal No.5361 of 2010, we see no reason to entertain the proposed question of law. 3. Accordingly, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)