(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.161 OF 2001 The Commissioner of Income Tax...Appellant Vs. Excel Industries Ltd...............Respondent Mr. A.D. Kanga with Mr. P.S. Sahadevan, for the Appellant. Mrs. Vasanti B. Patel, for Respondents 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: 5TH FEBRUARY,2008 DATED: 5TH FEBRUARY,2008 DATED: 5TH FEBRUARY,2008 P.C.: P.C.: P.C.: . In so far as questions (a) and (c) are concerned, similar issues were in issue before us in Income Tax Appeal No.160 of 2001. For the reasons recorded therein the questions as framed would not arise. 2. So far as question (b) is concerned the issue has been answered in Income Tax Appeal No.160 of 2001 in favour of the Revenue. 3. In so far as Question (d) is concerned, the Tribunal has relied on its finding for the year 1987-88. The Assessment Order of the year 1987-88 was the subject matter of Income Tax Appeal No.160 of 2001. No such question was raised in the said Appeal and consequently the revenue having accepted (-2-) the order of the Tribunal it will not be open to the Revenue considering the finding of fact to raise the issue in the present Appeal. 4. In view of the above Appeal accordingly disposed off. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)