:1: 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 ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1142 OF 2006 IN INCOME TAX APPEAL LODG. NO.586 OF 2006 The Commissioner of Income tax-VI. ..Appellant. Vs. M/s. Goodlass Nerolac Paints Ltd. ..Respondent. Mr.A.D.Kango & P.S.Sahadevan for the Appellant. Mr.S.J.Mehta i/by M/s. S.P. Mehta for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. There is a delay of 455 days. The last date of filing the appeal was 6.11.2004. The file was sent to the Ministry of Law on 9.2.2005 and the same was returned back on 15.12.2005. The draft appeal was received on 13.2.2006 and the appeal was filed on 5.4.2006. No sufficient explanation is given. However, considering the facts and circumstances and after hearing the parties we condoned the delay. Office to register the appeal. (R.S. MOHITE, J.) (F.I. REBELLO, J.) :2: 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 ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODG. NO.586 OF 2006 The Commissioner of Income tax-VI. ..Appellant. Vs. M/s. Goodlass Nerolac Paints Ltd. ..Respondent. Mr.A.D.Kango & P.S.Sahadevan for the Appellant. Mr.S.J.Mehta i/by M/s. S.P. Mehta for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. Before the Tribunal only question raised was that matter of deleting the addition of Rs.1,09,90,761/- by A.O. on account of modvat benefit in closing stock. The learned tribunal held that since the issue stands covered by the decision of the Apex Court and the High Court in favour of the assessee and accordingly dismissed the appeal preferred by the revenue. The present appeal is preferred in respect of computing deduction under Section 80HHC of the Income Tax Act. Such a question was not in issue before the learned Tribunal and therefore, does not arise from the order of the tribunal. Consequently the appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)