Director of Income-tax (Exemption) v. M/s. Otters Club
[Citation -2015-LL-0107-8]

Citation 2015-LL-0107-8
Appellant Name Director of Income-tax (Exemption)
Respondent Name M/s. Otters Club
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 07/01/2015
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags substantial question law
Bot Summary: P.C.: y The Revenue is in Appeal against the order passed by the Income ba Tax Appellate Tribunal, Bench at Mumbai, dated 6 th September, 2011. The Income Tax Appeal No.4494 of 2010 which was before the Tribunal om pertains to assessment year 2006 07. 2 Mrs. Bharucha, learned counsel, appearing on behalf of the Revenue submits that the questions of law at page 6 of the paper book arise for B consideration in this Appeal. Those earlier orders or at rt least some of them were questioned before this Court and in that regard Mrs. Bharucha invites our attention to the orders rendered by this Court ou on 4th August, 2011 in Income Tax Appeal No.2297 of 2010 and 5 th December, 2011 in Income Tax Appeal Nos.193 and 194 of 2011. Both these Appeals have been dismissed by this Court. In these circumstances and no h contrary material having been placed on record by the Revenue, we have ig no alternative but to dismiss the present Appeal. The Appeal is H dismissed as it does not raise any substantial question of law.


1 9.itxa1694.12.doc sbw IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1694 OF 2012 ou Director of Income Tax (Exemption) ..Appellant Versus M/s. Otters Club ..Respondent C ........... Mrs. S. V. Bharucha for Appellant. Mr. Atul K. Jasani for Respondent. h ........... ig CORAM: S.C. DHARMADHIKARI AND S. P. DESHMUKH, JJ. H DATE : 7th JANUARY, 2015. P.C.: y Revenue is in Appeal against order passed by Income ba Tax Appellate Tribunal, Bench at Mumbai, dated 6 th September, 2011. Income Tax Appeal No.4494 of 2010 which was before Tribunal om pertains to assessment year 2006 07. 2] Mrs. Bharucha, learned counsel, appearing on behalf of Revenue submits that questions of law at page 6 of paper book arise for B consideration in this Appeal. However, she fairly invites our attention to finding in impugned order where Tribunal followed its orders in case of this very Assessee for earlier assessment years. Those orders 1/2 ::: Downloaded on - 11/08/2015 16:16:26 ::: 2 9.itxa1694.12.doc dealt with same factual and legal questions. Those earlier orders or at rt least some of them were questioned before this Court and in that regard Mrs. Bharucha invites our attention to orders rendered by this Court ou on 4th August, 2011 in Income Tax Appeal No.2297 of 2010 and 5 th December, 2011 in Income Tax Appeal Nos.193 and 194 of 2011. C question of law is same and equally Assessee. Both these Appeals have been dismissed by this Court. In these circumstances and no h contrary material having been placed on record by Revenue, we have ig no alternative but to dismiss present Appeal. Appeal is, therefore, H dismissed as it does not raise any substantial question of law. No costs. y ba (S. P. DESHMUKH, J.) (S.C. DHARMADHIKARI, J.) om wadhwa B 2/2 ::: Downloaded on - 11/08/2015 16:16:26 ::: Director of Income-tax (Exemption) v. M/s. Otters Club
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