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

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.986 OF 2003 The Commissioner of Income Tax Vs. M/s.Borax Morarji Ltd. Mr.P.S.Sahadevan for the Appellant.Mr.V.S.Hadade for the Respondent. P.C. ..Appellant ..Respondent CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ. DATE : 3RD APRIL, 2007 1.It is brought to the notice of this Court that the Tribunal has relied upon the assessment order ofthe very same Tribunal for assessment year 1991-92.No Appeal has been filed by the Revenue to challengethe said order. As a matter of fact, we find that for assessment year 1991-92 the order has been accepted by the revenue and no Appeal has been filed as yet. 2. In this view of the matter if the Revenue has accepted the order of the Tribunal for earlierassessment years and if the Tribunal has relied uponthose orders, we see no infirmity in the impugnedorder. This Appeal, therefore, can hardly gives riseto any question of law especially in absence of anyexplanation as to why the present Appeal was filed when earlier assessment order has been accepted by the Revenue. 3. The above Appeal is, therefore, dismissed in limine with no order as to costs. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)