1 ITXA1470.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION. INCOME TAX APPEAL NO. 1470 OF 2010 The Commissioner of Income Tax-11, Mumbai-20 ..Appellant Vs. M/s. UTV Software ..Respondent. Mr. Suresh Kumar for the Appellant. Mr. P.J. Pardiwala with Aarti Sathe with Kalpesh Taralkar for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 4TH JULY, 2011. P.C. 1. This appeal is filed by the Revenue against the order of ITAT dated 27th February, 2009. According to the Revenue, the credit balance on 22nd March, 1999 liable to be treated as deemed dividend under section 2(22)(e) of the Act was to the extent of Rs. 2,04,72,839/- and not Rs. 4,72,832/-as held by the ITAT. Admittedly during the pendency of the appeal, the revenue had filed Miscellaneous Application raising very same question before ITAT and by an order dated 15th January, 2011, the Miscellaneous application filed by Revenue has been dismissed. 2. In this view of the matter, the present appeal has become infructuous and is accordingly dismissed. We make it clear that dismissal of this appeal would not preclude the revenue to challenge the order of ITAT dated 15-01-2011 dismissing the Miscellaneous Application filed by the revenue. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)