IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION I.T. APPEAL NO. 1139 OF 2004 The Commissioner of Income-tax-13, Mumbai.. ......Appellant. V/s M/s.Indus Engg. Co., Mumbai..... ...... ......Respondent. Mr.Vimal Gupta i/by Mr.Pankaj Kapoor, Adv. for the appellant. Mr.Pramod Kumar Parida, Adv. For the respondent. CORAM: SWATANTER KUMAR, C.J. & A.P.DESHPANDE, J. DATED: 15th JULY, 2008. PC: The contention raised before us on behalf of the department while impugning the order of the Income Tax Appellate Tribunal dated 31.5.04 is that the provisions of section 41A of the Income Tax Act would be applicable to the present case and therefore the amounts indicated by the assessee to the extent of Rs.9,46,573/-ought to have been treated as income. However the finding recorded by the Tribunal and the CIT(A) are to the contrary and not sustainable in law. We do not consider it necessary to go into this question at all particularly in view of the fact as recorded in the order of the Income Tax Appellate Tribunal : “Moreover the assessee in subsequent years has treated the above mentioned amount as its income by crediting the 1 same to profit and loss account or disclosing the same under VDIS Scheme. For this reason also, we are of the opinion that addition has been wrongly made for the year under consideration in the hands of the assessee. Therefore, we allow this ground.” The determination of amount and question of law in the present case according to the learned counsel for the assessee does not arise and have been correctly decided by the Tribunal would be purely academic. No merits. Hence appeal stands dismissed. CHIEF JUSTICE (A.P.DESHPANDE, J.) 2