The Director Of Income Tax(International Taxation)-Ii v. M/S.set Sattellite (Singapore ) Pte. Ltd.…

bsb IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2097 OF 2011 The Director of Income Tax(International Taxation)-II … Appellant v/s M/s.Set Sattellite (Singapore ) Pte. Ltd.… Respondent Mr.Suresh Kumar for the appellant. Mr.P.J. Pardiwalla with Jas Sanghavi i/by PDS Legal for the respondent. CORAM: S.C. DHARMADHIKARI & G.S. KULKARNI, JJ. DATED : 22ND APRIL, 2014 P. C. : 1This appeal challenges the order passed by the Income Tax Appellate Tribunal, Mumbai, dated 28[th] January, 2011 in ITA No.5442/Mum/2005. The assessment year in question is 2002-2003. 2Mr.Suresh Kumar submits that the questions formulated at paragraph 4 (i) to (iv) of the appeal memo are substantial questions of law and, therefore, the appeal be admitted. 3On the other hand, Mr.Pardiwalla, learned senior counsel appearing on behalf of the respondent submits that each of these questions are covered in favour of the assessee and against the revenue. In that regard he relies upon the judgment of this Court in the case of SET Satellite (Singapore) Pte. Ltd. v/s Deputy Director of Income Tax (International Taxation) and another, reported in (2008) 307 ITR 205 (Bom.). Mr.Suresh Kumar submits that the matter is pending in the Supreme Court as this judgment is under challenge before the same. Mr.Suresh Kumar had raised an identical argument and this Court rejected it vide order dated 18[th] March, 2014 in Income Tax Appeal No.1392 of 2011. For the reasons that have persuaded us to dismiss that appeal in the case of same assessee and which is for the assessment year 2003-2004, even the present appeal is dismissed. 4Question No.4(v), on the liability of payment of interest under Section 234B of the Income Tax Act, 1961, has also been answered in favour of the assessee and against the revenue. That has been answered in the case of Director of Income Tax (International Taxation) v/s M/s.NGC Network Asia LLC, reported in 222 CTR (Bom) 86. 5In the light of the judgments of this Court and all questions being answered in favour of the assessee and against the revenue, the present appeal need not be entertained. It does not raise any substantial question of law. Accordingly, the appeal is dismissed. (G.S. KULKARNI, J.) (S.C.DHARMADHIKARI, J.)