The Commissioner of Income-tax-6 v. Bharat Bijlee Ltd
[Citation -2014-LL-0725-203]

Citation 2014-LL-0725-203
Appellant Name The Commissioner of Income-tax-6
Respondent Name Bharat Bijlee Ltd.
Relevant Act Income-tax
Date of Order 25/07/2014
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags substantial question of law

IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.535 OF 2012 Commissioner of Income Tax 6, Mumbai 400 020 Appellant v/s M/s Bharat Bijlee Ltd., Mumbai 400 025 ...Respondent Mr Abhay Ahuja for Appellant. Mr J.D. Mistry, Sr. Counsel with Mr A.K. Jasani for Respondent. CORAM : S.C. DHARMADHIKARI AND B.P. COLABAWALLA JJ. DATE : 25th JULY 2014. P.C. : 1. This Appeal by Revenue challenges order passed by Tribunal on 22nd July 2011. 2. Assessment Year in question is 2006 07. 3. In case of this very Assessee, identical question was raised by Revenue and for prior Assessment Year in Income Tax Appeal No.2153 of 2011. ::: Downloaded on - 18/04/2020 16:45:16 ::: vrd 2 ITXA535/12 4. That Appeal was heard and decided by Division Bench of this Court to which one of us (S.C. Dharmadhikari J.) is party. On 9th May 2014, Appeal involving identical question and for earlier Assessment Year, was dismissed holding that it does not raise any substantial question of law. In relation to question which has been raised, this Court relied on judgment of Supreme Court rendered in case of Rotork Controls Pvt.Ltd. v/s Commissioner of Income Tax, reported in (2009) 314 ITR 62 (SC). 5. Both sides have conceded that question therefore stands concluded in favour of Assessee and against Revenue by judgment of Supreme Court as also by this Court. Appeal therefore does not raise any substantial question of law. It is dismissed with no order as to costs. ( B.P. COLABAWALLA J.) (S.C. DHARMADHIKARI J.) Downloaded on - 18/04/2020 16:45:16 Commissioner of Income-tax-6 v. Bharat Bijlee Ltd
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