IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3801 OF 2005 IN INCOME TAX APPEAL (LODGING) NO.219 OF 2002 The Director of Income Tax .... Appellant International Taxation, Mumbai Vs. M/s General Tyre International Co. .... Respondent Mumbai. Mr. Suresh Kumar, Advocate for Appellant. Mr. A.K. Jasani, Advocate for respondent. CORAM : J.P. DEVADHAR & SMT. R.P. SONDURBALDOTA, JJ. DATE : 15th June, 2011. P.C. By consent, Notice of Motion is made absolute in terms of prayer Clause (a). Motion disposed off accordingly. ( SMT. R.P. SONDURBALDOTA, J. ) (J.P. DEVADHAR, J.) IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODGING) NO.219 OF 2002 The Director of Income Tax ..Appellant. International Taxation, Mumbai Vs. M/s General Tyre International Co. ..Respondent. Mumbai Mr. Suresh Kumar, Advocate for Appellant. Mr. A.K. Jasani, Advocate for respondent. CORAM : J.P. DEVADHAR AND SMT.R.P. SONDURBALDOTA, JJ. DATE : 15TH JUNE, 2011. P.C. 1. Not on board. Taken on board, by consent of the parties. 2. In the present case, the Assessee has filed an appeal before the ITAT challenging the order passed by C.I.T. under Section 263 of the Income Tax Act, 1961. The Tribunal by the impugned order dated 2nd August 2001 disposed of the appeal on merits by relying upon its order in the case of Assessee for the years 1990-1991, 1991-1992. without going into the question regarding the validity of the order passed by the C.I.T. under Section 263 of the Income Tax Act, 1961. In this view of the matter, by consent, the order of I.T.A.T. dated 2nd August 2001 is quashed and set aside and the matter is restored to the file of the I.T.A.T. for deciding the question raised by the Assessee. The appeal is disposed of accordingly with no order as to costs. ( SMT.R.P, SONDURBALDOTA,, J. ) (J.P. DEVADHAR, J.)