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Bombay High CourtITXA/122/2018disposed off

Commissioner Of Income Tax-16 v. Zee Entertainment Enterprises Ltd

2022-02-23Hon'Ble Shri Justice K.R. Shriram,Hon'Ble Shri Justice N. J. Jamadar1 pages

Digitally signed by PURTI PRASAD PARAB Date:

2022.02.25 11:18:53 +0530 1/1 918-ITXA-122-2018.doc PURTI PRASAD PARAB

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 122 OF 2018 Commissioner of Income Tax - 16 ....Appellant V/s.

Zee Entertainment Enterprises Ltd.

...Respondent

---- Mr. Suresh Kumar for Appellant.

Mr. Jay N. Bhanushali for Respondent.

---- CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ.

DATED : 23rd FEBRUARY, 2022 P.C. :

1.

Mr. Suresh Kumar states that of the two substantial questions of law proposed, the first one is covered by a judgment of the Hon'ble Supreme Court in Commissioner of Income Tax vs. Laxman Das Khandelwal 1.

Therefore, the question (a) would not survive. At the same time, Mr. Suresh Kumar in fairness states that question (b) is dependent on question (a) and if question (a) cannot survive, question (b) also will not survive. 2.

Appeal accordingly disposed.

(N. J. JAMADAR, J.) (K.R. SHRIRAM, J.) 1 (2019) 108 taxmann.com 183 (SC) Purti Parab