:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.1068 OF 2008 APPEAL NO.1068 OF 2008 APPEAL NO.1068 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Airlift (India) P.Ltd. ..Respondent Mr.Suresh Kumar a/w.Mr.F.V.Irani for Appellant. Mr.A.K.Jasani for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 22ND APRIL,2009 : 22ND APRIL,2009 : 22ND APRIL,2009 P.C. P.C. P.C. . Heard. 2. The present appeal arises out of the Assessment Order for the Assessment Year 1996-97 which is already a part of block assessment. The Tribunal has also clarified that the order of the Commissioner of Income Tax under Section 263 shall not affect the merits of the case pending before the Tribunal against the order passed in the block assessment. However, since the parameters of invoking of the jurisdiction under Section 263 of the Act by the Commissioner of Income Tax are different from the parameters for sustaining an addition on merits by disallowing certain sum of amount claimed by the assessee as having paid as commission to other concerns, we make it clear that our decision in this case while setting aside the order of the Commissioner of Income Tax :2: under Section 263 of the Act shall not effect the merits of the case of the assessee pending before the Tribunal against the order passed in the block assessment wherein the similar payments of commission may have been disallowed by the department. 3. In the above view of the matter, no substantial question is involved in the present appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)