Director Of Income Tax (It)-I v. M/S Valentine Maritime (Gulf) Llc

(29)ITXANo.12702014

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDITION INCOME TAX APPEAL NO.1270 OF 2014 Director of Income Tax (IT)-I ...

Appellant V/s.

M/s.Valentine Maritime (Gulf) LLC ...

Respondent .....

Mr.Arvind Pinto, Advocate for the Appellant.

None for the Respondent.

....

CORAM :

S.V.GANGAPURWALA & A.M.BADAR JJ.

DATED :

12th July 2017.

P.C.

This Appeal pertains the assessment year 2008-2009. The issue as raised in the present appeal against the Assessee was also a subject mater in Assessment year 1999-2000. The Judgment is delivered by the Commissioner (Appeals) and the Tribunal in the present matter on the basis of Order passed in the Assessment of 1999-2000. It is submitted that though Appeal was filed by the Department against the Order of the Tribunal for the assessment year 1999-2000, the said Appeal is dismissed long back and no steps are taken for restoration.

Gaikwad RD 1/2

(29)ITXANo.12702014 As in case of the Respondent/Assessee, the same issue had arisen in 1999-2000 and the same has become final, the Appeal does not give rise to any substantial question of law. As such, the Appeal is dismissed.

No costs.

( A.M.BADAR J.) ( S.V.GANGAPURWALA J.) Gaikwad RD 2/2