IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 665 OF 2017 Pr. Commissioner of Income Tax 2 .. Appellant. v/s. TML Drivelines Ltd., .. Respondent. Mr. Suresh Kumar, for Appellant. Mr. A. K. Jasani, for Respondent. CORAM: M.S.SANKLECHA NIIN JAMDAR, JJ. DATE : 13th AUGUST, 2019. P.C: This Appeal under Section 260 of Income Tax Act, 1961 (the Act), challenges order dated 18th May, 2016 passed by Income Tax Appellate Tribunal (the Tribunal). impugned order dated 18 th May, 2016 is in respect of Assessment Year 2008 09. 2 Revenue urges following question of law, for our consideration: Whether on facts and in circumstance of case and in law, Tribunal is correct in interpretation of provisions of explanation 6 to sub section (1) of section 43 of Act while granting relief to assessee for relevant assessment year? 3 learned Counsel appearing for parties very fairly states that on identical issue, Revenue had filed appeal from order of Tribunal dated 31 st August, 2012 in respect of same S.R.JOSHI 1 of 2 ::: Uploaded on - 14/08/2019 ::: Downloaded on - 20/08/2019 10:29:14 ::: itxa-665-2017 assessee relating to Assessment Year 2007 08 being Income Tax Appeal No.387 of 2013. This Court on 23rd February, 2015 dismissed Revenue's Appeal. This on ground that it is agreed position between parties that issue raised by Revenue would stand covered against it by decision of this Court in CIT v/s. M/s. Essar Oil Ltd., (ITXA No. 3160 of 2010) rendered on 7th July, 2011. 4 In above view, question as proposed does not give rise to any substantial question of law. Thus, not entertained. 5 Accordingly, Appeal dismissed. (NITIN JAMDAR,J.) (M.S.SANKLECHA,J.) S.R.JOSHI 2 of 2 Pr. Commissioner of Income-tax-2 v. TML Drivelines Ltd