1 IT APPEAL NO.2740-09 mmj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2740 OF 2009 The Commissioner of Income Tax-20 ..Appellant Vs. Shri Laxminarayan Agarwal ..Respondent Mr. Suresh Kumar for the Appellant Mr. K. Gopal a/w Mr. Jitendra Singh for the Respondent CORAM : V C DAGA AND R M SAVANT, JJ. DATE : 20th September, 2010 P.C. 1 Heard learned Counsel for the Revenue and the Learned Counsel appearing for the Respondent. 2 The question sought to be raised relates to redetermination of the value of closing stock and consequent reflection thereof as the opening stock. The said issue has been dealt with by the Tribunal in paragraph 8 of its impugned order. The contentions of the revenue has not been disputed by the Assessee before the Tribunal. In that view of the matter, the Revenue can hardly be said to be aggrieved person entitled to file an Appeal. The Appeal is, therefore, dismissed with no order as to costs. [R.M.SAVANT, J] [V C DAGA, J]