1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.210 OF 2008 The Commissioner of Income Tax-1. ...Appellant vs. M/s.Bifora Watch Co.Ltd. ...Respondent. --- Mr.R.B.Upadhyay, for Appellant. Mr.F.V.Irani with P.C.Tripathi & A.K.Jasoni, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 18TH July, 2008. P.C.:- 1. It is clear from the record that the question of attachment under Section 143(1)(a) of the Income Tax Act arose only for the year 1989-90. That question does not arise for the assessment year 1990- 91. This appeal relate to the assessment year 1990- 91. So far as the assessment year 1989-90, no appeal 2 has been filed. The appeal is totally misconceived. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---