hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 273 OF 2006 INCOME TAX APPEAL NO. 273 OF 2006 INCOME TAX APPEAL NO. 273 OF 2006 The Commissioner of Income Tax ... App The Commissioner of Income Tax ... App The Commissioner of Income Tax ... Appellant Versus M/s. Bhatt Production ... Respondent Mr.Vimal Gupta for the Appellant. Dr. K. Shivram with Mr. Ajay R. Singh 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. DATED: JANUARY 20, 2009 DATED: JANUARY 20, 2009 DATED: JANUARY 20, 2009 P.C. P.C. P.C. . C.I.T. (A) in the appeal preferred by the assessee held that the amount had to be assessed for the assessment Year 1997-98 in the hands of the assessee on substantive basis. An appeal came to be preferred by the Revenue before ITAT. ITAT upheld the order of the C.I.T. (A). . The Revenue in respect of the order of ITAT preferred an appeal in this court but on some other questions but not on this issue. The appeal was dismissed. Once that be the case, and Revenue has accepted the order of ITAT, consequently the present appeal as filed would not be maintainable. Hence, appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)