AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.355 OF 2008 The Commissioner of Income-tax ..Appellant. V/s. M/s.Universal Capsules P. Ltd. ..Respondent. Mr.Suresh Kumar for the Appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 28TH AUGUST, 2008. P.C. : 1. So far as question of law raised in this appeal is concerned, the tribunal has held that it is covered by the view taken by the tribunal in the assessee’s own case in earlier assessment year 2001-2002. The learned counsel appearing for the revenue states that the appeal was filed by the revenue against that order being Income Tax Appeal No.905 of 2007 which has been dismissed in default. In view of dismissal of that appeal, obviously this appeal cannot be entertained. Hence, rejected. 2. However, the appellant shall be at liberty to apply in this appeal for reconsideration of the order in case Income Tax Appeal No.905 of 2007 is restored and admitted. D.K. DESHMUKH, J. J.P. DEVADHAR, J.