IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1932 OF 2007 IN INCOME TAX APPEAL (L) NO.1076 OF 2007 The CIT City-3 ..Appellants V/s. M/s.Dagger Forest Tools Ltd., ..Respondent ---- Mr.Vimal Gupta and P.S.Sahadevan for the appellants. Mr.S.J.Mehta i/by S.P.Mehta for the respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 26.02.2008. PC 1. Revenue was in appeal before the ITAT. There are 2 questions of law. The first issue was on merits and the second issue was a matter of re-opening. The learned Tribunal found that on merits, the Commissioner (Appeals) has relied on the judgment of this Court in CIT V/s. Bhor Industries reported in 264 ITR 180. In this appeal appellants have not challenged the finding by the Tribunal on that count. The issue before this Court is only a matter of re-opening. Once the issue on merits is not an issue before this Court, the question as framed would be clearly academic and hence Motion alongwith Appeal stand dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)