IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(LOD.) NO.1153 OF 2005 INCOME TAX APPEAL(LOD.) NO.1153 OF 2005 INCOME TAX APPEAL(LOD.) NO.1153 OF 2005 The Commissioner of Income-tax ..Appellant. V/s. I.T.A.T. & one ..Respondents. Mr.Parag Vyas for appellant. Mr.Ajay Singh for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND NOVEMBER, 2005. DATED : 22ND NOVEMBER, 2005. DATED : 22ND NOVEMBER, 2005. P.C. :- P.C. :- P.C. :- This appeal is sought to be filed against an order of the Tribunal. Such an appeal is not available under section 260A of the Income Tax Act, 1961 in view of the decision of our High Court in the case of Chem Chem Chem Amit V/s. Assistant Commissioner of Income-Tax Amit V/s. Assistant Commissioner of Income-Tax Amit V/s. Assistant Commissioner of Income-Tax reported in 272 I.T.R. 397 272 I.T.R. 397 272 I.T.R. 397. The appeal is, therefore, not maintainable and hence 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.)