: 1 : IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY Civil Jurisdiction Civil Jurisdiction Civil Jurisdiction WRIT PETITION NO.4533 OF 2009 WRIT PETITION NO.4533 OF 2009 WRIT PETITION NO.4533 OF 2009 M/s.Sharp Menthol India Ltd. ...Petitioner. V/s. Union of India & Anr. ...Respondents. Mr.Prakash Shah with Mr.H.K.Sudhakar i/by Khaitan & Co. , advs. for the Petitioner. Mr.A.S.Rao , adv. for the Respondents. CORAM: F.I.Rebello & CORAM: F.I.Rebello & CORAM: F.I.Rebello & J.H.Bhatia,JJ J.H.Bhatia,JJ J.H.Bhatia,JJ. DATE : 6th May, 2009. DATE : 6th May, 2009. DATE : 6th May, 2009. P.C.: P.C.: P.C.: 1. Rule. Heard forthwith. 2. Petitioner has approached this Court as though an appeal is filed that appeal cannot be heard in the absence of the appellate authority. 3. The learned counsel contends that the Assessing Officer, who has considered the case did not take into consideration the judgment of this Court in Repro India Repro India Repro India Ltd. v. Union of India & Anr. 2008 (88) RLT 481 (Bom.). Ltd. v. Union of India & Anr. 2008 (88) RLT 481 (Bom.). Ltd. v. Union of India & Anr. 2008 (88) RLT 481 (Bom.). 4. Considering the above, the impugned order is set aside. Matter is remanded back to the respondent no.2 to : 2 : consider the matter afresh bearing in mind the ratio of the judgment of this Court in Repro (Supra) Repro (Supra) Repro (Supra). 5. After this order had been partly dictated, petitioner makes a statement that they will withdraw the appeal as it has been infructuous. Statement accepted. 6. Rule made absolute accordingly. No order as costs. 7. Respondents No.2 to pass a fresh order de-novo considering all the contentions and claims made by the petitioner. (F.I.Rebello, J.) (F.I.Rebello, J.) (F.I.Rebello, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.) (J.H.Bhatia, J.)