K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.727 OF 2006 IN INCOME TAX APPEAL NO.237 OF 2006 The CIT Mumbai City-12 ..Appellant Versus M/s.Roopkala Exports Corporation ..Respondent ---- Mr.A.S.Rao & Mr.P.S.Sahadevan for the appellant. Dr.K.Shivram with Ajay R.Singh for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 12.03.2008. PC 1. There is a delay of 564 days. 2. Question-(A) of paragraph-4 is covered by the judgment of the Supreme Court in 295 ITR 454 (SC) in favour of the assessee. 3. Question-(B) is covered in favour of the assessee in view of the Finance Act w.e.f. 1.4.1992. 4. Considering the above, Motion alongwith Appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)