mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.697 of 2009 Futuristic Offshore Services & Chemicals Ltd. ...Petitioners Vs. The Commissioner of Income Tax-I & Ors. ...Respondents Dr. P. Daniel with Mr. V.S. Hadade, for the Petitioners Mr. Suresh Kumar & Mr. P.S. Sahadevan, for the Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : 5TH OCTOBER, 2009 P.C. Rule. Heard forthwith. 2. The petitioners had earlier preferred an Appeal with was dismissed for statistical purposes on 22nd November, 2005. 3. The petitioners thereafter preferred a Revision Application, which Revision Application came to be dismissed on the ground that the petitioners had earlier preferred an Appeal which had been dismissed. 4. At the threshold it was the submission on behalf of the respondents that the petition was not maintainable. The impugned order was passed after hearing the parties. The objection now raised on behalf of the respondent was not brought to the attention of the C.I.T. (A). 5. At the hearing of this petition on behalf of the petitioner learned Counsel draws our attention to Circular No.367 dated 26th July, 1983 whereunder inspite of withdrawal of an Appeal a Revision is held to be maintainable. This aspect of the Circular, it appears, was not brought to the attention of the Revisional Authority and consequently the Revisional Authority could not consider the same. 6. Considering the above, in our opinion, the ends of justice would be met if the impugned order is set aside and the matter is restored to file of the Commissioner of Income Tax for deciding the objection as now raised and other contentions as has been raised on behalf of the petitioner herein. 7. Rule made absolute accordingly. No order as to costs. (D.G. KARNIK,J.) (F.I. REBELLO,J.)