:1: bgp bgp bgp 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 APPEAL NO.7 OF 2007 TAX APPEAL NO.7 OF 2007 TAX APPEAL NO.7 OF 2007 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL (L) NO.1466 OF 2005 TAX APPEAL (L) NO.1466 OF 2005 TAX APPEAL (L) NO.1466 OF 2005 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL (L) NO.1467 OF 2005 TAX APPEAL (L) NO.1467 OF 2005 TAX APPEAL (L) NO.1467 OF 2005 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.510 OF 2006 TAX APPEAL NO.510 OF 2006 TAX APPEAL NO.510 OF 2006 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.840 OF 2007 TAX APPEAL NO.840 OF 2007 TAX APPEAL NO.840 OF 2007 Commissioner of Income Tax-XI ..Appellant Vs. Arthur Andersen & Co. ..Respondent Mr.A.D.Kango with Mr.P.S.Sahadevn for the Appellant. Mr.S.E.Dastur, Senior Advocate with Mr.Jitendra Jain & Mr.Ricab Chand i/b.DSK Legal for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 31ST MARCH, 2008 : 31ST MARCH, 2008 : 31ST MARCH, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant and the learned Senior Counsel for the Respondent. We have perused paragraph No.3 of the order dated 31st May, 2005 passed by the Income Tax Appellate Tribunal, wherein, the Tribunal had relied on its earlier order dated 31st December, 2004 passed in the Assessee’s own case No.ITA No.6192/Mum/2004 and ITA No.1785/Mum/2002 and disposed of the Assessee’s case. 2. Both the learned Counsel for the Appellant and the learned Senior Counsel for the Respondent categorically state that the substantial question of :2: law sought to be raised in the present Appeals did not arise at all in the aforesaid order dated 31st December, 2004 for consideration by the Income Tax Appellate Tribunal. In view of the above, on this limited ground, we are inclined to set aside the order dated 31st May,2005 and remand back the matters to the Income Tax Appellate Tribunal for consideration afresh in accordance with law. The Appeals stand disposed of accordingly. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)