Madhya Pradesh High Court
Commissioner Of Income Tax vs M/S Lilason Breweries Limited on 23 April, 2015
ITA-73-2012
(COMMISSIONER OF INCOME TAX Vs M/S LILA SONS BREWERIES LTD.)
23-04-2015
Shri Sanjay Lal for the appellant.
This is an appeal filed by the revenue under section
260-A of the Income Tax Act, and we find that with
regard to the same question involved in these appeals,
between the revenue and the same assessee/respondent,
identical and similar case being ITA No.194/2010 has been dismissed by a Coordinate Bench of this Court on 31.1.2014.
Vide order passed in ITA No.194/2010, the Bench in the aforesaid case has held as under:
â Shri Sanjay Lal, learned counsel for the appellant.
Since the issue of application of Section 194 C of the Income Tax Act, 1961 has been answered by the Appellate Tribunal on the basis of the decision of the Bombay High Court which has been approved by the Apex Court, no substantial question arises for consideration.
Accordingly, the appeal is dismissed.â As such, we see no reason to interfere in the matter. In this case also, the issue has been answered by the Appellate Tribunal based on the judgment of the Bombay High Court, which has been approved by the Supreme Court.
In view of the above, no substantial question of law arises for consideration.
The appeals are accordingly dismissed.
(RAJENDRA MENON) (MOOL CHAND GARG)
JUDGE JUDGE