The Commissioner Of Income Tax – V, Pune v. Maharashtra Scooters Limited, Pune

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.50 OF 2013 The Commissioner of Income Tax – V, Pune..Appellant. Versus Maharashtra Scooters Limited, Pune..Respondent. Mr.Tejveer Singh for the appellant.Mr.Nitesh Joshi with Mr.Mitesh Naik i/by Dhru & Company for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 3[rd] April 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2000-01, following question of law has been proposed for our consideration. “Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the CIT (A)'s decision to delete the disallowance of Rs.1,12,16,256/- being payment of productivity linked wages when the liability was uncertain and had not crystallized in the assessment year ?” 2.The Tribunal allowed the claim of the respondent – assessee by following its decision for the assessment year 1995-96. The Revenue, being aggrieved by the order of the Tribunal for assessment year 1995-96, filed an Appeal to this Court being Income Tax Appeal No.6929 of 2010 inter alia raising an identical question therein. This Court by its order dated 21[st ]February 2013 refused to entertain the appeal filed for assessment year 1995-96 by the Revenue being Income Tax Appeal No.6929 of 2010. Therefore, for the reasons stated in our order dated 21[st] February 2013 in Income Tax Appeal No.6929 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.)