IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.243 OF 2009 INCOME TAX APPEAL NO.243 OF 2009 INCOME TAX APPEAL NO.243 OF 2009 WITH WITH WITH INCOME TAX APPEAL NO.245 OF 2009 INCOME TAX APPEAL NO.245 OF 2009 INCOME TAX APPEAL NO.245 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. General Insurance Corporation of India ..Respondent. Mr.Vimal Gupta for appellant. Mr.Atul Jasani for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 23RD APRIL, 2009. DATED : 23RD APRIL, 2009. DATED : 23RD APRIL, 2009. P.C. :- P.C. :- P.C. :- Heard learned counsel for the revenue. There is nothing on record to show that the permission of C.O.D. was taken. Considering the above, both the appeals are dismissed at this stage with liberty to the revenue to apply for recalling the order if the permission from C.O.D. is received. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)