:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.111 OF 2009 M/s. Lupin Laboratories Ltd. ..Appellant. Vs. Commissioner of Income Tax-X and anr. ..Respondents. Ms. Vasanti B. Patel for the Appellant. Mr.P.S.Sahadevan for the Respondents. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 17TH MARCH, 2009 PC : 1. The Tribunal held in favour of the assessee. In other words, the assessee succeeded before the tribunal. It is however, pointed out on behalf of the assessee that one of the important point which was raised by the appellant before the tribunal was not adjudicated by the tribunal. The said point reads as under. Whether the ITAT was justified in not invalidating the Block Assessment Order which was time barred as per the provisions of Sec.158BE of the Act? . The Tribunal has held in favour of the assessee but choose not to answer the said question. An appeal lies against that order. In the instant case, the order is in favour of the assessee and therefore, appeal as filed would not maintainable. :2: 3. However, we are with the assessee. In the event, revenue prefers appeal on the point raised by the assesse, would required consideration. In that view of the matter, it would be open to the assessee to file cross objections in the appeal filed by the revenue. With the above liberty appeal disposed off. (R.S. MOHITE, J.) (F.I. REBELLO, J.)