-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 25 OF 2006 The Commissioner of Income Tax Central-III ).. Appellant Versus M/s Narang Enterprises ).. Respondent Mr Suresh Kumar i/b P Kapoor for the Appellant. CORAM: SWATANTER KUMAR, C. J.& A. P. DESHPANDE, J. DATED: 17TH SEPTEMBER 2008. P.C. We have heard the learned Counsel appearing for the Appellant. The learned Counsel appearing for the Appellant states that the Department has not appealled against the order for the previous year, may not be bar for another year. That principle, per se, may not be disputable, but the Surpeme Court has in uncertain terms said that there has to be a just cause or a public interest involved. Neither of these two circumstances exist in the present case. It is not disputed that the order for the previous assessment year has attained finality. No steps had been taken by the Department to appeal against the said order nor any justification given for non-preference of an Appeal. In the -2- circumstances, no question of law arises. Dismissed. No order as to costs. CHIEF JUSTICE A. P. DESHPANDE, J.