:1: 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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1158 OF 2000. TAX APPEAL NO.1158 OF 2000. TAX APPEAL NO.1158 OF 2000. The Commissioner of Income Tax ..Appellant Vs. The Indian Hume Pipe Co.Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.Arun Sathe with Mr.Mandar Limaye for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 3RD APRIL, 2007 : 3RD APRIL, 2007 : 3RD APRIL, 2007 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. The following substantial question of law is involved in the above Appeal. "Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in dismissing Miscellaneous Application filed by the revenue without going into the merits of the case by holding that the CIT(A) had accepted the change of method in accounting adopted by the assessee?" 2. Both the learned Counsel for the parties fairly concede that the issue is squarely covered by the judgment of our High Court in the case of Chem Chem Chem Amit Amit Amit Vs. Vs. Vs. Assistant Commissioner of Income Tax 272 ITR Assistant Commissioner of Income Tax 272 ITR Assistant Commissioner of Income Tax 272 ITR 397 397 397 in favour of the Assessee and against the Revenue. In view thereof, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)