AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.560 OF 2008 The Commissioner of Income-tax-18 ..Appellant. V/s. M/s.S.D. Enterprises ..Respondent. Mr.K.R. Chaudhari for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 18TH SEPTEMBER, 2008. P.C. : 1. The operative part of the order passed by the first appellate authority did not hurt revenue in the sense that the revenue cannot be said to be aggrieved by the operative part of the order. The finding was also in favour of the revenue. Therefore, the tribunal, in our opinion, has rightly rejected the appeal of the revenue. No question of law in this appeal. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.