1 itxa2731-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2731 OF 2010 The Commissioner of Income Ta (TDS), Mumbai ..Appellant. V/s. M/s. Pennzoil Quaker State India Ltd. (Formerly known as M/s. Pennzoil India Ltd.) ..Respondent. Mr. Suresh Kumar for the appellant. Mr. Prakash Shah i/b. PDS Legal for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 16TH AUGUST, 2011 P.C. :- 1. Whether the ITAT was justified in holding that the assessee had deducted tax at source bonafide and hence the assessing officer was not justified in invoking the provisions of Section 201(1) and 201(1A) of the Income Tax Act, 1961, is the question raised in this appeal. 2. The Tribunal relying upon its decision in the assessee's own case for earlier years has held that the amount of tax deducted at source was bonafide and, therefore, the assessing officer was not justified in invoking the provisions of Section 201(1) and 201(1A) of the Income Tax 2 itxa2731-10 Act, 1961. There is nothing on record to show that the revenue has challenged the decision of the ITAT for the earlier years. Moreover, no argument is advanced on behalf of the revenue to show that the decision of the ITAT suffers from any infirmity. Hence, we see no reason to entertain this appeal. The appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)