: 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.1541 OF 2007 TAX APPEAL NO.1541 OF 2007 TAX APPEAL NO.1541 OF 2007 Kwality Laminators, Mumbai ...Appellant V/s. The Asst. Commissioner of Income Tax, . Central Circle 10, Mumbai & Anr. ...Respondents Mr.A.R. Singh, Advocate, for the Appellant. Mr.P.S. Sahadevan, Advocate, for the Respondents. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 15TH JULY, 2008. : 15TH JULY, 2008. : 15TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondents. 2. We have perused the impugned order dated 30th November, 2005 passed by the ITAT for A.Y. 1981-82 and 1982-83. 3. We have also perused the judgment of our Court in the Income Tax Appeal No.91 of 2008 dated 27th June, 2008, pertaining to the A.Y. 1982-83. The present Appeal arises out of the very same common order of ITAT for the A.Y. 1981-82 and 1982-83. : 2 : 4. For the reasons reflected in our order dated 27th June, 2008, the impugned order of the ITAT dated 30th November, 2005 for the A.Y. 1981-82 and 1982-83 is set aside as also the order of the CIT(A) dated 25th March, 1997. The matter is restored back to CIT(A) for de-novo considerations on the issue of additions as discussed earlier including merits thereof. The present Appeal stands disposed of accordingly. 5. The learned Counsel for the Appellant pointed out that the CIT has fixed the matter for de-novo considerations pertaining to A.Y. 1982-83 on 24th July, 2008. In view thereof, we direct the CIT(A) to hear the present Appeal also and the Appeal pertaining to the A.Y. 1981-82 also on 24th July, 2008. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]