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. 223 OF 2009 TAX APPEAL NO. 223 OF 2009 TAX APPEAL NO. 223 OF 2009 The Commissioner of Income-tax-2, Mumbai. ... Appellant. V/s. M/s.Meredith Traders P.Ltd. ... Respondent. Vimal Gupta i/b. P.S.Sahadevan for the appellant. Vipul Joshi i/b. S.G.Dalal for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the rival parties. Perused appeal. 2. The Tribunal, in para-13 of the impugned order, has recorded finding that there was no need for the assessing officer to give finding in the year under consideration that losses cannot be carried forward since the assessee did not claim carried forward loss. So far as status of the company is concerned, it is not necessary to determine the said question. However, we keep the said question open for being decided in an appropriate case. 3. In the result, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)