=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.642 OF 2007 APPEAL (L) NO.642 OF 2007 APPEAL (L) NO.642 OF 2007 The Commissioner of Income Tax, Central-I, Mumbai 400 020 ...Appellant v/s M/s Eagle Freight Forwarders Pvt.Ltd., Mumbai 400 001 ...Respondents Mr Vimal Gupta for Appellant. Mr J.D. Mistry i/b M/s Mulla and Mulla and Craigie Blunt and Caroe for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 =2= P.C.- 1. Admittedly, the appeal filed by the assessee against the block assessment where additions were made on substantive basis has already been dismissed for default. Since the revenue has already challenged the order of the Tribunal and according to the Revenue, the additions have to be made on substantive basis in the block assessment year, we see no merit in the appeal. Appeal is dismissed. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)