: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPLICATION NO.34 OF 2000 TAX APPLICATION NO.34 OF 2000 TAX APPLICATION NO.34 OF 2000 WITH WITH WITH INCOME INCOME INCOME TAX APPLICATION NO.46 OF 2000 TAX APPLICATION NO.46 OF 2000 TAX APPLICATION NO.46 OF 2000 The Commissioner of Income Tax, . Mumbai City - III, Mumbai ...Applicant V/s. Banque National De Paris ...Respondent Mr.Parag Vyas, Advocate, for the Applicant. . Mr.H. Toor with Mr.Nishith Doshi with Mr.Sameer Chitnis, Advocate, i/b. Crawford Bayley & Co., for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 4TH JULY, 2008. : 4TH JULY, 2008. : 4TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Applicant and the learned Counsel for the Respondent. 2. The learned Counsel for the Respondent pointed out that on the very said questions of law for the earlier years the Revenue had accepted the judgment of the ITAT dated 29th May, 1998 and has not challenged the same. 3. Having regard to the aforesaid facts and circumstances, we are not inclined to entertain the above Application and the same stands dismissed. : 2 : [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]