1 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 43/2002 The Commissioner of Income Tax Having Office at Aayakar Bhavan, Patto, Plaza, Panaji, Goa ....... Appellant. Versus 1. M/s. Hede Navigation Ltd., Marchon Building, Rua Ismael Gracias, Panaji, Goa. 2. The Income Tax Appellate Tribunal, Panaji Bench, Aayakar Bhavan, Patto, Plaza, Panaji, Goa ........ Respondents. Mr. S. R. Rivonkar, Advocate for the petitioner. Mr. M. S. Sonak, Advocate for respondent No.1. CORAM : SWATANTER KUMAR, CJ. & N.A. BRITTO, J. Date : 20th November, 2008. ORAL JUDGMENT ( PER CHIEF JUSTICE) We have heard the Counsel for the parties at some 2 length. We are of the considered opinion that the question of law which has been framed at the time of admission in the order dated 1.7.2002 would not arise for consideration in view of the fact that the provisional order was made at the time of framing of the question under Section 143(3) of the Income Tax Act, which was passed by the competent authority and which is at Exhibit “D” to the Memorandum of Appeal on 31.3.1992. Since, a final order of assessment has been passed and the provisions of doubtful debt had been duly taken into consideration, the question will not survive. 2. However, the learned Counsel appearing for the assessee submits that against this order, the assessee had preferred an appeal wherein a limited relief was granted to the assessee vide order dated 18.3.1997 and that order has not been challenged by the Revenue and has attained finality. 3 3. In view of the above, this appeal is dismissed as no substantial question of law arises for consideration. CHIEF JUSTICE N.A. BRITTO, J. ssm