IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.329 OF 2004 INCOME TAX APPEAL NO.329 OF 2004 INCOME TAX APPEAL NO.329 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Industrial Meters Ltd. ..Respondent. Mr.A.S.Rao for appellant. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. DATED : 6TH DECEMBER, 2005. P.C. :- P.C. :- P.C. :- Heard Mr.Rao in support of the appeal. The respondent assessee in its own case for the assessment year 1984-85 have been granted deduction on the ground of sales promotion commission given to other parties. On that footing, the Tribunal has passed an order concerning the assessment year 1988-89 and permitted to be deducted to the respondent. The learned counsel for the revenue is not in a position to explain as to what has happened in respect of the decision for the earlier year 1984-85. Hence we refuse to entertain the appeal. Appeal is dismissed. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)