IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2769 OF 2007 The Commissioner of Income Tax, Central-II, Mumbai ..Appellant. V/s. M/s.Dhanraj Mills Pvt. Ltd. ..Respondent. Mr.B.M. Chatterjee for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 31ST JULY, 2008 P.C. : 1. By this appeal, the order of the tribunal is challenged. The tribunal has directed the C.I.T. to adjudicate the matter on merits on assumption that the assessee has made compliance of Section 249(4) (a) of the Act. The reason for the assumption is that the assessee is notified under the Special Court (Trial of Offences Relating to Transaction in Securities) Act, 1992 and, therefore on the date of the notification of the assessee, all his assets were attached by operation of law. 2. Considering these circumstances, in our opinion, no inference in the order of the tribunal is called for. The appeal is, therefore, dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.