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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO. 142 OF 1995 INCOME TAX APPLICATION NO. 142 OF 1995 INCOME TAX APPLICATION NO. 142 OF 1995 The Commissioner of Income-tax, B.C.-IV. ... Applicant. V/s. M/s.A.C.C. Limited. ... Respondent. Mr A. S. Rao for the applicant. Mr A. K. Jasani for the respondents. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 23rd April 2007. DATED : 23rd April 2007. DATED : 23rd April 2007. P.C. : P.C. : P.C. : ---- ---- ---- 1. Heard the learned counsel for the applicant. Perused the affidavit of the Commissioner of Income-tax-1, Mumbai and also the affidavit of Arvind Inamdar, Deputy Commissioner of Income-tax-1, Mumbai. The explanation given therein is accepted. However, the earlier order dated 20th March, 2007 is modified to the extent it levy costs of Rs. 5,000/-. The appellant is permitted only to claim refund thereof. 2. It is made clear that in future the concerned Officers should take necessary precaution to ensure that in every matter the respondent is served properly and affidavit of service is filed. 3. Oral motion stands disposed of. No order as to costs. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)