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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal No.143 of 2001. Income Tax Appeal No.143 of 2001. Income Tax Appeal No.143 of 2001. The Commissioner of Income Tax, Mumbai City II ..Appellant versus M/s. Automotive Manufacturers Ltd ..Respondent. Mr.P.S.Sahadevan for the Appellant Mr. F. Irani with Mr. A.K.Jassani Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite, JJ. R.S.Mohite, JJ. R.S.Mohite, JJ. Dated : 11th Dec., 2007 Dated : 11th Dec., 2007 Dated : 11th Dec., 2007 P.C. 1. The question of law is as framed in para 5. The very issue came up for consideration before this Court in Ramdas Maneklal Gandhi v. Union of India & Anr. 241 IPR 437. The learned bench of this court held that merely because later on the certificate issued to the society was withdrawn, would have no effect upon the assessee who had acted upon it when it was valid and operative. Considering the law declared by this Court, the question of law does not arise. The appeal is disposed of. (F.I.Rebello, J.) (F.I.Rebello, J.) (F.I.Rebello, J.) (R.S.Mohite, J.) (R.S.Mohite, J.) (R.S.Mohite, J.) -2-