The Commissioner Of Income Tax, Nagpur-3 v. The Gondia District Central Co-Operative Bank Ltd., Gondia

FARAD CONTINUATION SHEETIN THE HIGH COURT OF JUDICATURE AT BOMBAY,NAGPUR BENCH : NAGPUR. INCOME TAx APPEAL (itl) Nos. 24 OF 2015, 25 of 2015, 26 of 2015 and 27 of 2015 The Commissioner of Income Tax, Nagpur-3 v. The Gondia District Central Co-operative Bank Ltd., Gondia. ------------------------------------------------------------------------------------------------------------------------Office Notes, Office Memoranda of Coram Courts’s or Judge’s ordersappearances, Court’s orders or directionsand Registrar’s orders. ------------------------------------------------------------------------------------------------------------------------ Coram : B.P .Dharmadhikari and V.M.Deshpande,JJ. stDECEMBER, 2015 Date : 01 Heard Advocate Parchure for the appellant and Advocate C.J. Thakkar for the respondent. Inviting our attention to the order dated 19.10.2015 passed in Income Tax Appeal No. 37 of 2015, Advocate Thakkar submits that in the present matters also the Assessment Year is 2007-2008 and onwards. He, however, points out that in the order dated 19.10.2015 on first page in the last line inadvertently instead of mentioning Section 36(1)(viia), Section 36(1)(viii) has been mentioned. Advocate Parchure states that the appellant has informed him in writing that no SLP is being filed against the order /TA/ dated 19.10.2015. In this situation, we find that the controversy sought to be raised in these matters is covered by the order dated 19.10.2015 in Income Tax Appeal No. 37 of 2015. It is to be noted that in the said order dated 19.10.2015 on second page the provision has been correctly mentioned as Section 36(1)(viia). Thus, the inadvertent error on first page in the last line is not determinative in any way. Accordingly, as we find that no substantive question of law arises, the appeals are dismissed. No costs. JUDGE JUDGE