(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1375 of 2008 Commissioner of Income Tax ..Appellant Vs. M/s.Brite Automotive Plastics Ltd..Respondent Mr. Suresh Kumar for the Appellant. Mr. Jignesh Shah with Mr. Prem C. Tripathi, for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 9th February, 2009 DATED: 9th February, 2009 DATED: 9th February, 2009 P.C.: P.C.: P.C.: . In so far as Question (a) is concerned, we find that for the assessment years 1993-94 and 1996-97 the questions have been held in favour of the assessee and against the Revenue. The same has not been challenged by the Revenue. Therefore, the Revenue has accepted the issue for the assessment year 1993-94 and 1996-97. Therefore, the question (a) as framed would not arise. 2. In so far as question (b) is concerned the same was in issue for the assessment year 1992-93. The Revenue has not challenged the finding in favour of the assessee. Having accepted the same the said question, therefore,would not arise. 3. In so far as Questions (c) and (d) are (-2-) concerned, the amount involved is less than Rs.4.00 lacs. Even otherwise the amounts have been paid within the grace period. Hence the questions as framed would not arise. . Appeal disposed of accordingly. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)