The Commissioner Of Income Tax v. M/S. Morarji Castigations Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1218 OF 2008 ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1218 OF 2008 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus M/s. Morarji Castigations Ltd..... Respondent Mr.J.S. Saluja with Mr. P.S. Sahadevan for Appellant. Mr. J.D. Mistry with Mr.A.K. Jasani for Respondent. CORAM: F.I. REBELLO, &R.S. MOHITE, JJ. CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. DATED: MARCH 12, 2009 DATED: MARCH 12, 2009 DATED: MARCH 12, 2009 P.C. P.C. . The appeal arises from a common order dated 26.3.2008 for the assessment year 1998-99 and 1999-2000. For the assessment year 1999-2000 the appeal has been dismissed by order dated 16.1.1999. We are concerned now for the assessment year 1998-99. . The tribunal has recorded finding of fact that the business commenced in November, 1997 which we have accepted in the earlier order. The payments as reflected in question (a) and (b) of Para 4 is expenditure after the business had commenced. . Considering the above, we find no reason to interfere with the findings recorded by the C.I.T.(A) as also I.T.A.T. Appeal accordingly dismissed.