:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.119 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Harinagar Sugar Mills Ltd. ..Respondent. Mr.B.M.Chatterji with Ms.P.P. Bhosale for the Appellant. Mr.S.J.Mehta i/by S.P.Mehta for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH FEBRUARY,2008. PC : 1. In so far as first question in Para-5 as framed in the appeal memo, the Tribunal relied on the order of the preceding year. Nothing has been brought to our attention that the order of the preceding year has been challenged by revenue before this court and consequently it is not open to revenue to challenge the said finding for the assessment year 1983-84. 2. In so far as Question (ii) is concerned, the Tribunal has left the question open for consideration of IAC. In the light of that, said question also does not arise. Consequently, the appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)