1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3336 OF 2008 The Commissioner of Income Tax – 6, ..Appellant. Versus M/s.Elan Electronics Private Limited ..Respondents. Mr.P.S. Sahadevan i/by Suresh Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. Office objections, if any are over-ruled. Registry is directed to register the appeal. Take up for hearing at the request of learned counsel for the revenue. 2. Having gone through the order of the tribunal, we do not find any substantial question of law arising out of the order of the tribunal. The tribunal has sufficiently protected the interest of the revenue by giving an opportunity to restore the appeal on the rolls of the tribunal by filing Miscellaneous Application. 3. In this view of the matter, the appeal is dismissed holding it to be without any substance with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)