skc 1 17 ITA 901 14.sxw IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 901 OF 2014 Director of Income Tax (International Taxation) II, Mumbai ..Appellant Vs. MSM Satellite (Singapore) Pte Ltd. ..Respondent Mr. Arvind Pinto for Appellant. Mr. Nishant Thakkar with Ms Jasmin Amabadvala i/b. M/s. PDS Legal for Respondent. CORAM : S. C. DHARMADHIKARI AND PRAKASH D. NAIK, JJ. DATE : 3RD MAY, 2017 P.C. : 1] This appeal of Revenue challenges order passed by Income Tax Appellate Tribunal, Mumbai dated 27 th November 2013 for assessment year 2009-2010. There are two questions proposed as substantial questions of law appearing at page 6 of paper book. Both these questions were proposed in case of firstly very assessee in Income Tax Appeal (L) No. 580 of 2011 and connected appeals but this Court refused to entertain that question and dismissed those appeals on 2 nd August 2011. In view of this Court, controversy is covered by judgment of Hon'ble Supreme Court in case of Income Tax Officer vs. Delhi 1/2 ::: Uploaded on - 06/05/2017 ::: Downloaded on - 11/05/2017 13:59:16 ::: skc 2 17 ITA 901 14.sxw Development Authority, reported in (2001) 252 ITR 772. This order of this Court was followed in Income Tax Appeal No. 156 of 2011 decided on 21st November 2011. 2] We therefore see no hesitation in following these two orders and dismissing this appeal even if Revenue states that it is aggrieved by earlier orders of this Court and challenged them in Supreme Court of India. This Court's orders have not yet been reversed, set aside or overruled in any manner by higher Court. In circumstances, we dismiss this appeal but without any order as to costs. (PRAKASH D. NAIK, J.) (S. C. DHARMADHIKARI, J.) Chandka 2/2 ::: Uploaded on - 06/05/2017 ::: Downloaded on - 11/05/2017 13:59:16 ::: Director of Income-tax (International Taxation) II, Mumbai v. MSM Satellite (Singapore) Pte Ltd