(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.364 OF 2009 M/s.Jaipur Jewels ..Petitioner Vs. Income Tax Appellate Tribunal,Mumbai..Respondent Ms. A. Vissanji with Mr. S.J. Mehta for the petitioner. None for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & J.H. BHATIA, JJ. J.H. BHATIA, JJ. J.H. BHATIA, JJ. DATED: 20th April, 2009 DATED: 20th April, 2009 DATED: 20th April, 2009 P.C.: P.C.: P.C.: . Petitioner has moved this Court in respect of an order passed in Misc. Application. The contention is that the Tribunal while passing the order did not consider the various points as raised in the Misc. Application. 2. It will be open to the petitioner even though the Misc. Application has been rejected to raise those very points in an appeal which the petitioners are entitled to. 3. On instructions learned Counsel seeks leave to withdraw the petition to prefer an Appeal and to raise the points which were not considered by the Tribunal and which were the subject matter of the Misc. Application in the Appeal. Petition disposed as withdraw with liberty as prayed for. (J.H. BHATIA, J.) (F.I.REBELLO, J.) (J.H. BHATIA, J.) (F.I.REBELLO, J.) (J.H. BHATIA, J.) (F.I.REBELLO, J.)