1 itxa5282-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5282 OF 2010 The Commissioner of Income Tax – 9, Mumbai ..Appellant. Versus M/s.Jaihind Exports P Limited ..Respondent. Mr.Suresh Kumar for the appellant. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 13th October 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in deleting the addition of Rs.11,33,633/- in the assessment year 2001-2002 on account of unpaid liability is the question raised in this appeal. 2. Admittedly, the said amount has been offered to tax in the subsequent assessment year 2003-2004 and said order has attained finality. In this view of the matter, we see no merit in this appeal. The appeal is accordingly dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)