1 itxa396-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.396 OF 2010 The Commissioner of Income Tax-7 ..Appellant. V/s. M/s. Sunita Pipes Pvt. ..Respondent. Mr. Suresh Kumar for appellant. Mr. A.K. Jasani for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 11TH JANUARY, 2011 P.C. :- 1. A short question raised in this appeal is, whether the Tribunal was justified in deleting the additions made in the hands of the assessee when in fact the very same amount has been offered to tax and accepted in the hands of two Directors i.e A.K. Bhatia and R.K. Bhatia. It is not disputed that the amount sought to be taxed in the hands of the assessee has already been taxed in the hands of A.K. Bhatia and R.K. Bhatia and the said order has attained finaility. In this view of the matter, we see no merit in the appeal and hence the same is dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)