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. 194 OF 2004 . TAX APPEAL NO. 194 OF 2004 . TAX APPEAL NO. 194 OF 2004 . The Commissioner of Income Tax-3 .. Appellant. V/s. M/s Bhoir Dredging Co. .. Respondent. Shri A.S. Rao for the appellant. Shri Y.P. Trivedi with Usha Dalal for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. DATED DATED DATED : 3.10.2005. : 3.10.2005. : 3.10.2005. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned Counsel appearing for the appellant. . Learned Counsel appearing for the appellant/Revenue does not dispute that so far as question framed at para 5 (a) is concerned, the same is not a live issue so far as case of the respondent/assessee is concerned. He, thus, submits that by passage of time the question has become academic. So far as second question at para 5 (b) is concerned, he admits that the order for the earlier assesment year has been accepted by the Revenue. . In this view of the matter, no substantial question of law is involved in the appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.) (V.C. (V.C. (V.C. DAGA,J.) DAGA,J.) DAGA,J.)