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 APPLICATION No.226/2002. TAX APPLICATION No.226/2002. TAX APPLICATION No.226/2002. The Commissioner of Income Tax, Mumbai City, Mumbai. ..Applicant. Vs. Indian Express Newspapers, (Mumbai) Pvt. Ltd. Express Towers, Nariman Point, Mumbai. ..Respondent. Mr Ashok Kotangale with P.S. Sahadevan for the Applicant. Mr P.S. Pardiwala with Vinayak Shetye & Amit Joshi i/b Ms Poorvi Kamani for Respondent. CORAM:DR.S. CORAM:DR.S. CORAM:DR.S. RADHAKRISHNAN RADHAKRISHNAN RADHAKRISHNAN AND AND AND V.C. DAGA,JJ. V.C. DAGA,JJ. V.C. DAGA,JJ. DATED:26TH DATED:26TH DATED:26TH MARCH, 2007. MARCH, 2007. MARCH, 2007. P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the applicant and the learned counsel for the respondent. 2. The above matter is pertaining to the assessment year 1985-86. The Tribunal has clearly observed that the identical issue arose in the assessee’s appeal for the assessment years 1981-82 to 1982-83. The Tribunal has upheld the order of the Commissioner of the Income Tax. It appears that the applicant has not carried the matter [ 2 ] further and accepted the same. 3. Under the aforesaid matter, we are not inclined to grant this application. Hence, the application stands dismissed. (V.C. (V.C. (V.C. DAGA,J.) DAGA,J.) DAGA,J.) (DR.S. (DR.S. (DR.S. RADHAKRISHNAN,J.) RADHAKRISHNAN,J.) RADHAKRISHNAN,J.)