IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1662 OF 2006 WRIT PETITION NO.1662 OF 2006 WRIT PETITION NO.1662 OF 2006 M/s.Alpha General Leasing & Finance Pvt. Ltd. ..Petitioner. V/s. Asstt. Commissioner of Income-tax ..Respondent. Mr.Dixit, Sr.counsel i/b. S.A.Bhagwat or the petitioner. Mr.Ashok Kotangale for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 10TH JULY, 2006. P.C.: Heard the learned counsel for the petitioner. The substantive appeal filed against the order of the Tribunal before this Court came to be dismissed in limine. Prior to the impugned order, two adverse orders on rectification applications carrying identical prayers were suffered by the petitioner. Those orders were not challenged. With the result, those orders became final and operative and would operate as res-judicata between the parties. In this view of the matter, no case is made out by the petitioner to interfere with this order. Petition is dismissed in limine with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)