Itxa/1043/2012 Of The Commissioner Of Income Tax -Iii v. Seco Tools India Pvt. Ltd

kps IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1043 OF 2012 The Commissioner of Income Tax.-Versus-Seco Tools India Pvt.Ltd.. ..Appellant ..Respondent ........... Mr.Tejveer Singh, for the Appellant.Mr.Atul K. Jasani, for the Respondent. ........... CORAM: S.C. DHARMADHIKARI AND A.K. MENON, JJ. DATE :- 26[th] September, 2014 P.C.: 1After having heard Mr.Jasani, learned counsel appearing for the Assessee, and who fairly points out an order dated 05.09.2012 passed by the Tribunal on Miscellaneous Application No.153/PN/2011, nothing survives in this Appeal. The effect of the subsequent order on the Miscellaneous Application is that the Tribunal has recalled the original order passed by it in Income Tax Appeal No.161/PN/2010 dated 08.06.29011. That is in relation to Assessment Year 2004-2005. 2Once the Tribunal has recalled the original order and in it's entirety, the net result is that the Appeal revives to the file of the Tribunal. The original order is wiped out and the Revenue cannot challenge or impugn the order as the same does not exist at all. In these circumstances we need not pursue this Appeal and it is, accordingly, disposed of. A copy of the order passed on the Miscellaneous Application as tendered by Mr.Jasani is taken on record and is marked “X” for identification. 3The Appeal is, accordingly, disposed of. No costs. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.)