(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.1243 OF 2005 The Commissioner of Income Tax(TDS)...Appellant Vs. M/s.Indian Electrical & Electronics Manufacturers Association ..Respondent Mr. A.D. Kango with Mr.P.S. Sahadevan, for the Appellant Mr. J.D. Mistry with Mr.B.Damodar i/b. Kanga & Co., for the Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 P.C.: P.C.: P.C.: . By order dated 4th October, 2004 the ITAT dismissed the Appeal filed by the Revenue for the assessment year 1996-97 and 1998-99 by holding that there was no liability on the part of the assessee to deduct tax at source under Section 194-I of the Income Tax Act. 2. The Revenue had preferred an Appeal against the quantum order for the assessment year 1996-97 being Income Tax Appeal No.273 of 2001. That Appeal has been dismissed on 28th January, 2008. Considering the above the present Appeal would not be maintainable considering the dismissal of the quantum Appeal. Appeal dismissed accordingly. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)