The Commissioner Of Income Tax v. M/S. Bajaj Hindustan Ltd

(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.909 OF 2008 The Commissioner of Income Tax .. Appellant Versus M/s. Bajaj Hindustan Ltd. .. Respondent Ms. Devki Iyer for the Appellant. Ms. V.B.. Patel for Respondent. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 24TH MARCH, 2009 CORAM: F.I. R.S.MOHITE, JJ. DATED: 24TH MARCH, 2009 P.C.: P.C.: . In so far as question (2) is concerned, there is finding recorded by the tribunal that the old plant and machinery was less than 20% as contemplated by explanation 2 of section 80 IA as it then stood. In the light of that, the said question would not arise. . In so far as question No. 1 is concerned, in respect of another assessment year being Income Tax Appeal No. 908 of 2008 by a separate order passed today, we have held that the substantial question of law would notarise. For the aforesaid reasons, appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)