-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Application No.40 of 2002 The Commissioner of Income tax. .. Applicant v/s. M/s.Petrosil Oil Co.Ltd. .. Respondent Mr.A.S.Rao for applicant. None for respondent. ----- CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 13th December 2005 DATED : 13th December 2005 DATED : 13th December 2005 P.C. : P.C. : P.C. : 1. Heard Mr.Rao in support of this Application. The Income Tax Appellate Tribunal has rightly held that the Appeal against the order of C.I.T. passed under Section 263 had been set aside and, therefore, the Application arising out of the order passed by the A.O. in consequence of the order of C.I.T. has become infructuous. 2. Application is rejected. (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)