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 TAX APPEAL NO.1393 OF 2008 The Commissioner of Income Tax-3, Mumbai-20 ..Appellant V/s. M/s. R.T. Exports Ltd., Mumbai ..Respondent Mr. Vimal Gupta for Appellant None for Respondent CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ MOHITE, JJ MOHITE, JJ DATED DATED DATED : 7TH JANUARY, 2009 : 7TH JANUARY, 2009 : 7TH JANUARY, 2009. P.C. : 1. Both the Commisioner (Appeals) and ITAT have recorded a finding that on the facts the order should not have been rectified as it was a debatable issue and also as different remedy was available to revenue. 2. Considering the findings recorded by the Dy. Commissioner of Income Tax and also by ITAT, the judgmenet of the Supreme Court in Commissioner of Commissioner of Commissioner of Income Income Income Tax V/s. Hero Cycles Ltd., (1997) 228 ITR 3463 Tax V/s. Hero Cycles Ltd., (1997) 228 ITR 3463 Tax V/s. Hero Cycles Ltd., (1997) 228 ITR 3463, there is no reason to defer from the view taken. Consequently the question of law does not arises. The Appeal disposed of accordingly. ( R.S. MOHITE,J.) R.S. MOHITE,J.) R.S. MOHITE,J.) ( F.I. REBELLO,J) F.I. REBELLO,J) F.I. REBELLO,J)