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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.12 OF 2002 INCOME TAX APPLICATION NO.12 OF 2002 INCOME TAX APPLICATION NO.12 OF 2002 Commissioner of Income Tax ..Applicant. V/s. Premchand Somchand Shah ..Respondent. Mr.Ashok Kotangale with Prashant Uchil for applicant. Mr.B.V.Jhaveri for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2006. DATED : 12TH JUNE, 2006. DATED : 12TH JUNE, 2006. P.C. :- P.C. :- P.C. :- Heard the rival parties. The Tribunal in the impugned order has relied upon the earlier order of the Tribunal M/s.N.Nayakumar & Co. V/s. The Asstt. Commissioner of Income Tax for the assessment year 1978-79. The said order having been accepted by the Department, it is not open for the department to challenge the impugned order which is based on the earlier order of the Tribunal in case of M/s.N. Nayakumar & Co. (supra). Application is, thus devoid of any substance. In the result, the same 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.)