IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.879 OF 2007 TAX APPEAL NO.879 OF 2007 TAX APPEAL NO.879 OF 2007 The Commissioner of Income Tax Mumbai City IX .... Appellant Vs. M/s Patel Roadways Ltd ... Respondent Mr.Vimal Gupta for Appellant Mr.P.R.Toprani for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATE DATE DATE : : : 4th July, 2008 4th July, 2008 4th July, 2008 P.C. P.C. P.C. 1. Heard learned counsel for the appellant and learned counsel for the respondent. 2. The substantial questions of law sought to be raised reads as under : (a) Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal is right in holding that the claims payable by the assessee is a statutory liability as against the assessing officer treating the same as a contingent liability ? 3. A perusal of the tribunal’s order clearly indicates that the tribunal has followed the judgment of Kerala High Court in CIT vs.Kerala Transport Co.239 ITR 183 (Ker) The said judgment was challenged by the revenue before the Supreme 2 Court which was dismissed by the Supreme Court. In view thereof, there is no substantial question of law involved in the above appeal. Appeal stands dismissed. { A.V.Nirgude, J } A.V.Nirgude, J } A.V.Nirgude, J } { Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J }