Commissioner Of Income Tax, Central-Iii v. M/S. Apar Industries Ltd.

1 itxa1623-13 sas

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1623 OF 2013 Commissioner of Income Tax-III, Mumbai ..Appellant.

V/s.

M/s. Apar Industries Ltd.

..Respondent.

Mr.A.N. Kotangale, Senior Advocate with Ms. Padma Divakar for the appellant.

None for the respondent.

CORAM : S.C.DHARMADHIKARI AND A.K. MENON, JJ.

DATED : 22ND APRIL, 2015 P.C. :- In the light of the judgment and order passed in a batch of appeals [Commissioner of Income Tax V/s. Contintental Warehousing Corporation (Nhava Sheta) Ltd. in Income Tax Appeal No.523 of 2013 decided on 21st April, 2015] one of which is concerned with the revenue's appeal against the decision of the Tribunal in the case of Commissioner of Income Tax V/s. M/s. All Cargo Global Logistics Ltd. in Income Tax Appeal No.1969 of 2013 which has been followed and applied. We do not find that the appeal raises any substantial question of law. It is accordingly dismissed. No order as to costs.

(A.K.MENON, J.) (S.C.DHARMADHIKARI, J.)