: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 INCOME TAX APPEAL NO. 272 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. H.S. Sanghvi Pvt. Ltd. ..Respondent. Mr. B.M.Chatterji with Mrs. P.P. Bhosdale & Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 8TH JANUARY,2008. PC : 1. The Tribunal apart from going through the merits of the matter relied on the judgment of the Division Bench of this court in the case of Commissioner of Income Tax Vs. P.M.Shah reported in 203 ITR 792. That Judgment clearly sets out that if revenue seeks to rely on the Explanation to Section 271 of the Income Tax Act then they must so inform the assessee. In the instant case, the Tribunal has recorded that such a notice was not given. Considering the finding recorded by the Tribunal and following the judgment of this court, in our opinion, the question of law framed would not arise and consequently this appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)