(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1227 OF 2008 Commissioner of Income Tax...Appellant Vs. Mrs. Tara Jewels Pvt. Ltd.....Respondent Mr. Suresh Kumar with Mr. P.S.Sahadevan, for the appellant. Mr. B.V. Jhaveri, for the Respondent CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 17th January, 2009 DATED: 17th January, 2009 DATED: 17th January, 2009 P.C.: P.C.: P.C.: . In so far as the question (a) of para.5(i) the learned Tribunal by its order dated 14th August, 2007 had referred the matter back to the file of the A.O. Subsequent thereto the A.O. has passed order. In the light of that the question as framed would not arise. 2. In so far as question (b) is concerned considering that the Respondent is a unit in SEZ as the income is exempted under Section 10A of the Income Tax Act the question of law as framed under question (b) would not arise.Consequently Appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)