itxa-679-2017 IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 679 OF 2017 Pr. Commissioner of Income Tax(C) .. Appellant. v/s. M/s. JSL Structures Ltd., .. Respondent. Mr. Suresh Kumar, for Appellant. CORAM: M.S.SANKLECHA & NITIN JAMDAR, JJ. rd DATE : 3 SEPTEMBER, 2019. P.C:- This Appeal under Section 260-A of Income Tax Act, 1961 (the Act), challenges order dated 30th March, 2016, passed by Income Tax Appellate Tribunal (the Tribunal). impugned order dated 30th March, 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 has erred in allowing unabsorbed depreciation amounting to Rs.1,17,14,644/- brought forward from A.Y. 1997-98 to 1999-2000, to be carried forward and set off after period of 8 years in view of amended section 32(2) of Act? 3 Mr.Suresh Kumar, learned Counsel for Revenue very fairly states that issue raised herein stands concluded against Revenue and in favour of Respondent- Assessee by decision of this Court in CIT v/s. Hindustan Lever Limited 394 ITR 73. In view of S.R.JOSHI 1 of 2 ::: Uploaded on - 04/09/2019 ::: Downloaded on - 05/09/2019 09:56:40 ::: itxa-679-2017 above, question as framed does not give rise to any substantial question of law. Thus, not entertained. 4 Accordingly, Appeal dismissed. (NITIN JAMDAR,J.) (M.S.SANKLECHA,J.) S.R.JOSHI 2 of 2 ::: Uploaded on - 04/09/2019 ::: Downloaded on - 05/09/2019 09:56:40 ::: Pr. Commissioner of Income-tax(C) v. JSL Structures Ltd