IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX INCOME TAX INCOME TAX APPEAL NO. 1104 OF 2008 APPEAL NO. 1104 OF 2008 APPEAL NO. 1104 OF 2008 The Commissioner of Income Tax. ... Appellant. V/s. M/s.Shree Laxmi Enterprises. ... Respondent. D.K.Kamwat for the appellant. S.S.Shetty for the respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 6th October 2008. DATED : 6th October 2008. DATED : 6th October 2008. P.C. : P.C. : P.C. : ---- ---- ---- . Heard learned counsel for the appellant and learned counsel for the respondent. 2. The present appeal has been preferred against the judgment of the Income Tax Appellate Tribunal arising out of miscellaneous application. 3. In view of the judgment of this Court in the case of Chem Amit v. Asst. Commissioner of Chem Amit v. Asst. Commissioner of Chem Amit v. Asst. Commissioner of Income-tax Income-tax Income-tax, (2005) 272 ITR 397 (Bom.), appeal does not lie against the order passed in miscellaneous application. The present appeal is, therefore, not maintainable at all. Hence appeal is dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)