-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal No.336 of 2004 with Income Tax Appeal No.328 of 2004 The Commissioner of Income Tax. .. Appellant v/s. M/s.Ion Exchange (I) Ltd. .. Respondent Mr.Ashok Kontagale for appellant. None for respondent. ----- CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 29th November 2005 DATED : 29th November 2005 DATED : 29th November 2005 P.C. : P.C. : P.C. : 1. Mr.Kontangale appearing for the Income Tax Department in both the above Appeals, in spite of several adjournments, is not in a position to say positively as to whether the Department has accepted the decision in the earlier years. In that view of the matter, we do not think it prudent to entertain both these Appeals since the decision of the Tribunal is based on its earlier orders. 2. Both the Appeals are dismissed. (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)