:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.629 OF 2001 TAX APPEAL NO.629 OF 2001 TAX APPEAL NO.629 OF 2001 The Director of Income Tax, ..Appellant Vs. M/s.J.M.Voith, Gmbh ..Respondent Mr.Parag Vyas i/b. Mr.R.A.Vaishampayan for the Appellant. Mr.A.K.Jasani i/b. T.Pooran & Co. for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Mr.Parag Vyas, the learned Counsel for the Appellant fairly states that the Department has not preferred any Appeal with regard to the earlier order passed by the Income Tax Appellate Tribunal on the very same issue for the A.Y.1982-83 and 1983-84. The present order of the Tribunal is based on the same order pertaining to the very same Assessee. A copy of the said order dated 13th April,1991 for the A.Y.1982-83 and 1983-84 is taken on record and the Department has accepted the same and has not preferred any Appeal against the same. Under these circumstances, we are not inclined to entertain the above Appeal. Hence, the same stands dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: