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 ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.1527 OF 2006 The Commissioner of Income Tax-10. ..Appellant. Vs. M/s. Kellogs India Pvt. ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. The questions of law as framed in Paragraph-5 of the Appeal Memo are as under. i) Whether in facts and in circumstances of the case and in law, the learned Tribunal can pass the judgment without taking into account of amended provision of Section-145A of the Income Tax Act, 1961? ii) Whether in facts and in circumstances of the case and in law, the Tribunal erred in disallowing addition of Rs.29,12,854/- made by A.O. in respect of unutilized Modvat Credit account? Admit. 2. The appellant to remove the office objections within four weeks from today, failing which appeal to stand dismissed for non prosecution without further order of this court (R.S. MOHITE, J.) (F.I. REBELLO, J.)