2014 (7) TMI 1271

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..... Vipul Bajpayee For the Respondent : Mr. Mihir Naniwadekar ORDER P. C.: We have heard Mr. Gupta, learned Senior Advocate appearing for the Revenue in support of this Appeal at length. To clear our doubts and in relation to the impugned orders, that we called upon Mr. Gupta to take instructions as to how "bagasse" is treated differently in the scheme of Central Excise Act, 1944. Mr. Gu....

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....er Section 80JJA of the I. T. Act. In relation to that, in the case of the very Assessee, this Court in the case of Commissioner of Income Tax v/s Smt. Padma S. Bora reported in (2013) 355 ITR 368 has dealt with the identical questions. The Commissioner of Income Tax's Appeal was dismissed by this Court finding that the same does not raise any substantial question of law. That was in relation ....

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.... them. Our attention has been invited to page 68 (running page) and internal page 3 of the Tribunal's order at paragraph no. 6 in that behalf. 5 Having perused this paragraph carefully, we find that the Tribunal may have committed a mistake in erroneous reproduction of the Commissioner's findings, but that does not mean that the Appeal would raise any substantial question of law. The al....