The Commr. Of Income Tax 21 v. Shardaben P. Choksi

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.543 OF 2005. The Commr. Of Income Tax 21.. .......Appellant. V/sShardaben P. Choksi..........Respondent. Mr.N.A.Kazi, Adv. For the appellant.Mr.P.C.Tripathi with Mr.P.F.Kaka & Atul Jasani, Adv. For therespondent. CORAM:SWATANTER KUMAR, C.J. &A.P.DESHPANDE, J.DATED: 12[th ]AUGUST 2008. PC: Present appeal is directed again the order of Income TaxAppellate Tribunal dated 26.4.2005. We wounder if the departmentcould have filed the present appeal in the face of the fact that beforethe Tribunal both the parties conceded that the matter was squarelycovered by judgment in Smt.Choksi's case. Parties having acceptedthe application of that judgment to the facts of the present case. Allthat has been recorded is finding of fact based on concession ofapplication of law. Parties cannot be permitted to urge to thecontrary before this Court. No question of law, muchless a substantialquestion of law arises for our consideration,. Hence appeal isdismissed. CHIEF JUSTICE A.P.DESHPANDE, J.