The Commissioner Of Income Tax v. M/S Phil Corp. Ltd & Anr

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 36 OF 2002 THE COMMISSIONER OF INCOME TAX Versus ....Appellants M/S PHIL CORP. LTD & ANR ....Respondents Mr. S. R. Rivonkar, Advocate for the apppellant. Mr. M. S. Sonak, Advocate for the respondent No.1. P.C. -Coram:R. M. LODHA & N. A. BRITTO, JJ. -Date:5th September, 2005 Heard. It is common ground that this tax appeal arises out of theassessment order made under Section 143(1)(a) of the Income-tax Act. Itis also common ground that subsequent thereto, the regular asssessmentorder has been passed by the Assessing Officer and that the order underSection 143(1)(a) has merged in the said regular assessment order. The learned Counsel for the parties, therefore, agree that thesubstantial question of law framed in the present appeal is not required tobe answered as it is only of academic value. We, accordingly, dispose of the appeal as infructuous. No costs. R. M. LODHA, J. N. A. BRITTO, J.