33. os itxa 606-17.doc R.M. AMBERKAR (Private Secretary) IN HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 606 OF 2017 Pr. Commissioner of Income Tax, Central 4 .. Appellant Versus Deepak Mahavir Gupta .. Respondent Mr. Suresh Kumar for Appellant CORAM : AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE : AUGUST 5, 2019. P.C.: 1. This appeal is filed by Revenue to challenge judgment of Income Tax Appellate Tribunal, Mumbai ("the Tribunal" for short) dated 18.4.2016. Following question is presented for our consideration:- "Whether on facts and in circumstances of case and in law, Tribunal was justified in quashing order under Section 153A stating that in absence of any incriminating material on issue which has already been examined and finalized in original assessment cannot be re-examined and reopened?" 2. issue is squarely covered against Revenue by judgment of this Court in case of CIT-II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) 1 of 2 ::: Uploaded on - 07/08/2019 ::: Downloaded on - 08/08/2019 12:22:44 ::: 33. os itxa 606-17.doc Ltd1 in which this Court examined issue at length. Hence, without recording separate reasons, this Appeal is also dismissed. [ S.J. KATHAWALLA, J. ] [ AKIL KURESHI, J ] 1 [2015] 58 taxmann.com 78 (Bombay) 2 of 2 ::: Uploaded on - 07/08/2019 ::: Downloaded on - 08/08/2019 12:22:44 ::: Pr. Commissioner of Income-tax, Central 4 v. Deepak Mahavir Gupta