Commissioner Of Income Tax -17 v. M/S Dawn India

itxa-401.15.odt pmw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.401 OF 2015 Commissioner of Income Tax - 17 ... Appellant Vs.

M/s. Dawn India ... Respondent Mr. Suresh Kumar for the Appellant.

CORAM : A.S. OKA & A.K. MENON, JJ.

DATE :

1st NOVEMBER, 2017 P.C.

Heard the learned counsel appearing for the appellant. He invited our attention to the question of law framed in paragraph 4 of the Appeal. The challenge in this Appeal is to the finding recorded by the Appellate Tribunal in paragraph 4.1 of the impugned judgment wherein the Appellate Tribunal has relied upon its own judgment in the case of the respondent for the Assessment Year 2007-2008. The said decision of the Tribunal was subjected to a challenge by the Appellant - Revenue by way of Income Tax Appeal No.1213 of 2014. By judgment and order dated 20 th December, 2016 the Appeal has been dismissed. It is not in dispute that even in the present case, all payments made were in excess of Rs.50,000/-. Hence, no substantial question of law arises. The Appeal is dismissed.

(A.K. MENON, J) (A.S. OKA, J)

itxa-401.15.odt