The Commissioner Of Income Tax-V v. Kishore Pumps Ltd

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2401 OF 2011 The Commissioner of Income Tax-V … Appellant v/s Kishore Pumps Ltd. … Respondent Mr.N.N. Singh for the appellant. Mr.Vishnu Hadade for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 30TH APRIL, 2014 P. C. : 1Upon noticing that the controversy raised in the present appeal and equally the question of law projected as substantial was also the subject matter in Income Tax Appeal No.2407 of 2011 in relation to the same assessee, that we are of the opinion that the appeal deserves to be dismissed. It deserves to be dismissed because an appeal of the identical nature was dismissed by us on 21[st] April, 2014. The revenue has failed to raise any substantial question of law for determination and consideration by this Court. All that the Tribunal has done is to apply the reasoning in its earlier orders and for prior assessment years. In the present case, the assessment years are 1998-1999 and 2001-2002. The Tribunal has found that there is an explanation given for the disallowance by the Assessing Officer. That explanation has been accepted by the Commissioner of Income Tax (Appeals). It is in that context that the Tribunal raised query and which is noted in paragraph 8 of the order passed by it. We see no error in the observations and conclusions which have been reached by the Tribunal based on its earlier orders. Therefore, the reasons assigned do not raise any substantial question of law. This is one more instance where the revenue pursues the course of filing appeals against pure findings of fact and in which the revenue fails to demonstrate as perverse or vitiated by error of law apparent on the face of the record and rendered for years together. The appeal is, therefore, devoid of any merits and is dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)