vrd 1 ITXA458/12 IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION ou INCOME TAX APPEAL NO.458 OF 2012 C Director of Income Tax(IT) 1, Mumbai ...Appellant v/s h M/s Societe Generale ...Respondent ig Mr Tejveer Singh for Appellant. Mr K. Gopal with Mr Jitendra Singh for Respondent. H CORAM : S.C. DHARMADHIKARI AND y B.P. COLABAWALLA JJ. ba DATE : 7TH AUGUST 2014. om P.C. : 1. When we find that Tribunal has followed its view for prior Assessment Years in relation to same Assessee and B pertaining to same claim and Mr Tejveer Singh was unable to point out that these findings for prior Assessment Years have been successfully challenged or that Appeals are pending in relation thereto, we conclude that this Appeal does not raise any ::: Downloaded on - 10/08/2015 17:13:00 ::: vrd 2 ITXA458/12 substantial question of law. This is one more instance where factual findings have been challenged and particularly when in rt relation to above mentioned years or at least one of them ou Revenue has filed Income Tax Appeal (L) No.1271 of 2004 with C Notice of Motion No.3152 of 2004 and both were withdrawn in light of Circular from Central Board of Direct Taxes. h In such circumstances, we are unable to accept Mr Tejveer ig Singh's argument that one order of simplicitor withdrawal does not mean that this Court has accepted contention and H secondly, appeal was withdrawn in light of Circular y and which may be pertaining to extent of revenue involved. ba 2. We are of opinion that in light of our earlier om order dated 19th March 2014 and finding that entire basis is factual, appeal does not raise any substantial question of law. B It is dismissed. No order as to costs. ( B.P. COLABAWALLA J. ) (S.C. DHARMADHIKARI J. ) ::: Downloaded on - 10/08/2015 17:13:00 ::: The Director of Income Tax(IT)­-1, Mumbai v. M/s Societe Generale