AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.373 OF 2008 The commissioner of Income-tax-24 ..Appellant. V/s. Mr.Jagmohan Gupta ..Respondent. Mr.R. Asokan for the Appellant. Mr.A.K. Jasani for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 28TH AUGUST, 2008. P.C. : 1. The learned counsel for the appellant states that the order of the tribunal challenged in this appeal is solely based on the judgment of the tribunal in the case of Manmohan Gupta. Appeal challenging that order being Income Tax Appeal (L) No.953 of 2007 was filed in this Court but that appeal has been dismissed in default on 23-4-2008. The learned counsel is not in a position to state whether an application for restoration of that appeal has been made or not. 2. In this view of the matter, therefore, in our opinion as the main appeal itself has been dismissed, the present appeal cannot be entertained. Hence, rejected. 3. However, the appellant shall be at liberty to move for hearing of this appeal, in case the appeal filed in Manmohan Gupta’s case referred to above is restored and admitted by this Court. 4. The appeal is disposed of. D.K. DESHMUKH, J. J.P. DEVADHAR, J.