The Commissioner Of Income Tax v. Central Automobiles Pvt. Ltd

(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.505 OF 2004 The Commissioner of Income Tax..Appellant Vs. Central Automobiles Pvt. Ltd. Respondent Mr. P.S. Sahadevan, for the Appellant CORAM: F.I.REBELLO&R.S.MOHITE,JJ.DATED: 27TH FEBRUARY,2008 CORAM: F.I. R.S.MOHITE,JJ. DATED: 27TH FEBRUARY,2008 P.C.: P.C.: P.C.: . The Tribunal relied on its earlier orders in dismissing the Appeal preferred by the Revenue. It was, however, sought to be argued that one of the grounds of disallowance is that no services have been rendered to justify the payment of commission and that this aspect has not been dealt with by the orders of the ITAT. Answering that issue the Tribunal held that commission is being paid on the basis of written agreement with the sister concerns since the year 1975 and the commission has been allowed from year to year in the past and for the first time disallowance was made in respect of the assessment year 1889-90 which have been deleted by the ITAT after considering all the facts and circumstances. 2. The learned Counsel also is not in a (-2-) position to tell us as to whether the Revenue has preferred Appeal in respect of the Assessment year 1989-90, 90-91 and 1991-92. Considering the above the question of law would not arise and consequently Appeal dismissed. (R.S.MOHITE,J.) (F.I.REBELLO, J.) (R.S.MOHITE,