IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR WRIT PETITION NO. 5836/2006 (Prakash Gulabchand Goyal vs. The Commissioner of Income Tax and another) -------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders and Registrar's orders. Shri N.S.Bhattad, Adv. for the petitioner, Shri Anand Parchure, Adv., for R-1 & 2 CORAM : A.M.KHANWILKAR AND S.R.DONGAONKAR, JJ DATED : 17 th JUNE, 2008. Heard counsel for the parties. We find merits in the preliminary objection raised on behalf of the respondents that the petitioner has failed to avail statutory efficacious remedy available against the impugned decision dated 24th March, 2006, passed by the appellate Tribunal. To get over this position, counsel for the petitioner would contend that the petitioner has chosen to file writ petition in view of the observations made in the impugned order that the issue is debatable. We find no merits in this submission. Inasmuch as the order in question deals with the issue on merits in accordance with law and the appeal preferred before the appellant Tribunal has not been dismissed otherwise. Having realized this position, counsel for the petitioner prays that the petitioner be permitted to withdraw this petition with liberty to pursue statutory remedy by way of appeal against the order of the Tribunal. We accede to that request while making it clear that this liberty is not an expression of opinion on the issue of appeal being barred by limitation. While parting, we may only place on record that the order impugned in this writ petition is dated 24th March, 2006, whereas writ petition has been filed on 12th September, 2006. It is not necessary for us to enter into the controversy as to whether the present petition has been filed only with a view to get over the objection regarding appeal being barred by limitation. All these questions will have to be considered in the appropriate case taken out by the petitioner as and when the occasion arise. Petition disposed of as withdrawn. JUDGE JUDGE Rvjalit