:1: bgp bgp bgp 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.68 OF 2006 TAX APPEAL NO.68 OF 2006 TAX APPEAL NO.68 OF 2006 Commissioner of Income Tax ..Appellant Vs. Nitiraj Properties Pvt.Ltd. ..Respondent Mr.Suresh Kumar for the Appellant. Mr.R.Murlidhar a/w. Mr.Darshan Mehta i/b.Dhruve Liladhar & Co. for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 12TH NOVEMBER, 2008 : 12TH NOVEMBER, 2008 : 12TH NOVEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. By way of the present Appeal, the Appellant is seeking to raise the following substantial questions of law: A. Whether on the facts and the circumstances of the case and in law the ITAT was justified in entertaining the miscellaneous application and in deleting the addition of Rs.3.32 crores made under Section 69 of the Act? B. Whether entertaining of the miscellaneous application amounts to review of an order not permitted under the provisions of the Act and being beyond of the power of the ITAT under the Act ? 2. It is unfortunate that the Appellant has not even bothered to annex the copy of the order passed in Miscellaneous Application, though both the questions of law arose out of the same. :2: 3. In view of the judgment of our Court in the case of Chem Amit Vs. Assistant Commissioner of Chem Amit Vs. Assistant Commissioner of Chem Amit Vs. Assistant Commissioner of Income Income Income Tax 272 ITR (2005) 397, Tax 272 ITR (2005) 397, Tax 272 ITR (2005) 397, no Appeal lies against the order passed in Miscellaneous Application. In view thereof, we are not inclined to entertain the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)