IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION (LOD) NO.385 OF 1996 INCOME TAX APPLICATION (LOD) NO.385 OF 1996 INCOME TAX APPLICATION (LOD) NO.385 OF 1996 The Commissioner of Income-tax ..Applicant. V/s. National Radio and Elctronic Co. Pvt.Ltd. ..Respondent. Mr.Ashok Kotangale for applicant. Mr.P.C.Tripathi for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 20TH DECEMBER, 2005. DATED : 20TH DECEMBER, 2005. DATED : 20TH DECEMBER, 2005. P.C. :- P.C. :- P.C. :- Heard Mr.Kotangale in support of the application. Mr.Tripathi appears for respondent. We have gone through the assessment order. The question sought to be referred in this application is identical with the relief which was given to the applicant for the earlier assessment years and proceedings under section 263 which was initiated, was dropped. This being the position, there is no reason to entertain this this application. The same stands rejected. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)