-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal No. 965 of 2008 The Commissioner of Income Tax ..Appellant vs. Kirtilal Kalidas Diamond Exports ..Respondent Mrs.Anamika Malhotra with Mr.P.S.Sahadevan for appellant. Ms.Aasifa Khan for respondent. CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & CORAM: Dr.S.RADHAKRISHNAN & S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. S.J.KATHAWALLA JJ. 16th September,2008 16th September,2008 16th September,2008 P.C. P.C. P.C. 1. Heard the learned Counsel appearing for the appellant and the learned Counsel appearing for the respondent. 2. In view of the judgment of our Court in Chem Amit Vs.Assistant Commissioner of Income Tax reported in 272 ITR 397, the present appeal is not maintainable. In view thereof, on instructions, the learned Counsel for the appellant seeks leave to withdraw the appeal with liberty to adopt appropriate proceedings. In view thereof, appeal is allowed to be withdrawn and dismissed as such with liberty as prayed for. (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.) (S.J.KATHAWALLA J.) (Dr.S.RADHAKRISHNAN J.)