-= : 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 ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.55 OF 2000 INCOME TAX APPLICATION NO.55 OF 2000 INCOME TAX APPLICATION NO.55 OF 2000 The Commissioner of Income-tax ..Applicant. V/s. M/s.BDA Ltd. ..Respondent. Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha for applicant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the applicant. Perused the order of the Income Tax Appellate Tribunal, Mumbai dated 12th July, 1999. 2. With regard to question Nos.1 & 2, the assessing officer while purporting to given effect to the order of the Tribunal properly did not follow the directions of the Tribunal regarding computation of the income in respect of the block period. The Tribunal then directed the assessing officer to give effect to the order -= : 2 : =- of the Tribunal strictly in accordance with the directions given therein. 3. With regard to the question Nos.3 to 10, the issues involved were highly argumentative in nature. Hence the Tribunal has declined to refer the matter. Accordingly, with regard to the merits of the case, the Tribunal has already referred the matter for reference and under these circumstances, there is no question of law involved in this application. Hence application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)