The Commissioner of Income-tax- III v. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd
[Citation -2014-LL-1127-7]

Citation 2014-LL-1127-7
Appellant Name The Commissioner of Income-tax- III
Respondent Name Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 27/11/2014
Judgment View Judgment
Keyword Tags sugar factory
Bot Summary: 12.doc of what is set out in the memo of Appeals, Revenue impugns and rt challenges only the original order passed by the Income Tax Appellate Tribunal in the Appeals which were before it. The Revenue h intends only to challenge the original order. Ig 3 Having perused the grounds of Appeal and the questions framed H and termed as substantial questions of law, what we find is that the same were subject matter of Income Tax Appeal being Income Tax Appeal No.930 of 2008 decided on 30th June, 2009 by this Court. None of these Appeals B raise any substantial questions of law, when the issue is covered by the order passed by this Court noted above. The Revenue has not brought any order contrary to the same to our notice nor has it brought any material to indicate that this order of the Division Bench noted by us above, has been 2/3 ::: Uploaded on - 01/12/2014 ::: Downloaded on - 06/05/2016 15:54:11 ::: 6.itxa1536. 12.doc in any manner departed from, reversed or set aside. In such rt circumstances, each of these Appeals do not raise any substantial question of law.


IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1536 OF 2012 WITH INCOME TAX APPEAL NO.1537 OF 2012 WITH INCOME TAX APPEAL NO.1608 OF 2012 WITH INCOME TAX APPEAL NO.1650 OF 2012 WITH INCOME TAX APPEAL NO.1651 OF 2012 WITH INCOME TAX APPEAL NO.39 OF 2013 WITH INCOME TAX APPEAL NO.40 OF 2013 Commissioner of Income Tax III ..Appellant Versus Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd. ..Respondent ........... ba Mr. Tejveer Singh for Appellant. Mr. Mihir Naniwadekar for Respondent. ........... om CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATE : 27th NOVEMBER, 2014 B P.C.: We have heard Mr. Tejveer Singh, learned counsel, in support of each of these Appeals. Mr. Tejveer Singh has fairly stated that irrespective 1/3 ::: Uploaded on - 01/12/2014 ::: Downloaded on - 06/05/2016 15:54:11 ::: 6.itxa1536.12.doc of what is set out in memo of Appeals, Revenue impugns and rt challenges only original order passed by Income Tax Appellate Tribunal in Appeals which were before it. ou 2] Though Revenue has preferred applications for rectification of mistakes styled as Misc. Applications and which have been dismissed, C it cannot be said that Tribunal has modified or corrected its original order far from reviewing it in any manner. Therefore, Revenue h intends only to challenge original order. ig 3] Having perused grounds of Appeal and questions framed H and termed as substantial questions of law, what we find is that same were subject matter of Income Tax Appeal being Income Tax Appeal No.930 of 2008 decided on 30th June, 2009 by this Court. This Court y ba concluded that Tribunal's identical order does not raise any substantial question of law. Assessee before us is also sugar factory and not om co operative society. Assessee also could have derived benefit of Circular of Central Board of Direct Taxes being Circular No.117 dated 22nd August, 1973. In such circumstances, none of these Appeals B raise any substantial questions of law, when issue is covered by order passed by this Court noted above. Revenue has not brought any order contrary to same to our notice nor has it brought any material to indicate that this order of Division Bench noted by us above, has been 2/3 ::: Uploaded on - 01/12/2014 ::: Downloaded on - 06/05/2016 15:54:11 ::: 6.itxa1536.12.doc in any manner departed from, reversed or set aside. In such rt circumstances, each of these Appeals do not raise any substantial question of law. They are, accordingly, dismissed. There shall be no order as to ou costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) TheCommissioner of Income-tax- III v. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd
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