The Commissioner Of Income Tax v. M/S.videocon International Ltd

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.871 OF 2009 The Commissioner of Income Tax Vs.M/s.Videocon International Ltd. ..Appellant ..Respondent Ms.Suchitra Kamble for appellant.Mr.F.V.Irani a/w. N.Rajda i/b.D.S.R.Associates for respondent. CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 28TH JULY, 2009 DATE : P.C. Heard learned Counsel for the parties. 2.The question sought to be raised in the appeal revolves around the deduction under the provisions of Section 35AB(3) of the I.T.Act. We were taken through the memo of appeal filed by the Revenue as well as the respondent assessee. Nowhere, the question relating to deduction under Section 35AB(3) of the I.T.Act was raised in either of the memo of appeal. In addition to this, we were also taken through the order passed by the Tribunal, wherein, there is absolutely no discussion or consideration with regard to the contentions relating to deduction under Section 35AB(3). Under these circumstances, the question sought to be raised does not arise from the impugned order passed by the Tribunal. The appeal is, therefore, stands dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)