IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 475 OF 2010 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Infrastructure Leasing & Financial Services Ltd. ..Respondent. Mr. Suresh Kumar, A.P.P. for State. Mr. A.K. Jasani with Mr. P.J. Pardiwala for respondent. CORAM : J.P. DEVADHAR AND SMT.R.P. SONDURBALDOTA, JJ. DATE : 7TH JUNE, 2011. P.C. The Revenue is aggrieved by the order of the I.T.A.T. in holding that the initiation of re-assessment proceedings for A.Y. 1998-99 is bad in law. Perusal of the order passed by the ITAT shows that the proceedings for reopening of the assessment had been held to be bad based on the decision of th e Tribunal in the assessee's own case for A.Y. 1997-98. The counsel for the Revenue states that the decision of the Tribunal for A.Y. 1997-98 has been accepted by the Revenue. In the circumstances, appeal is dismissed. ( SMT.R.P, SONDURBALDOTA,, J. ) (J.P. DEVADHAR, J.)