bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.852 OF 2008 TAX APPEAL NO.852 OF 2008 TAX APPEAL NO.852 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. M/s.United Health Care Ltd. ..Respondent Mr.Suresh Kumar for the Appellant. Mr.Vinod S.Chate for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 4TH DECEMBER, 2008 : 4TH DECEMBER, 2008 : 4TH DECEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Perused the judgment dated 24th November, 2005 passed by the Income Tax Appellate Tribunal. In the said order, the Tribunal has given a finding that before carrying out the rectification, the Assessing Officer had not issued any statutory notice, required under Section 154(3) of the Income Tax Act. The Tribunal has concurred with the finding given by the Commissioner of Income Tax (Appeals) that the said rectification order suffers legal infirmity and could not be sustained. 2. In view of the aforesaid clear findings of fact, there is no substantial question of law involved in the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)