- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.263 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.B.M.Chatterjee for the ¦ Appellant. ¦ Mr.N.M.Porueal for the Respondent. ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 7TH AUGUST, 2008 P.C.: Heard the learned Counsel for both sides. Perused the record. It is clear from the record that in the earlier assessment order the ITAT has taken a view that it is not necessary for the assessee to travel abroad physically. The appeal against that order has been dismissed as barred by limitation. We have heard the learned Counsel for both sides. We have also perused the order passed during - 2 - various years relied on by the ITAT. In our opinion, no question of law arises. Hence, Appeals are disposed of. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)