The Commissioner Of Income Tax v. M/S Conwood Agencies Pvt. Ltd

srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 900 OF 2008WITHINCOME TAX APPEAL (L) NO.2823 OF 2008ANDINCOME TAX APPEAL NO.1437 OF 2000 The Commissioner of Income Tax Vs.M/s Conwood Agencies Pvt. Ltd. ..Appellant ..Respondent Mr. Suresh Kumar for the appellant ( ITA 900/2008).Mr. P.S. Sahadevan for the appellant. (ITA 1437/2008)Ms. A Vissanje a/w S.J. Mehta for the respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. DATE : 3rd JULY, 2009 P.C. Heard learned counsel for the Revenue. The present appeal relates to the assessment years 1999-2000, wherein the order of the Tribunal passed relating to the assessment years 1993-94 has been relied upon and the Income Tax Appeal (Lodging) No. 2441 of 2008 arising out of the said order of the Tribunal came to be dismissed by this court by an order dated 25[th ]September, 2008. In this view of the matter, considering the order of the Tribunal for the assessment year 1993-94 which has been relied upon by the Tribunal, no substantial evidence revolves around the substantial question of law. At this juncture appeal for subsequent year also has been dismissed being barred by limitation. This appeal is therefore dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)