1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2629 OF 2008 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Tirumal Impex Pvt. Limited, Mumbai ..Respondent. Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 2nd July, 2009 P.C. : 1. Heard learned counsel for the revenue. 2. The notice, which is returned unserved with postal remark “not known” cannot be treated as good service. 3. The appeal has no merit and the same is dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)