Itxa/293/2002 Of The Commissioner Of Income Tax,Mumbaicity-I v. Bank Of America Nt And Sa

IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J. INCOME TAX APPEAL NO.293 OF 2002 The Commissioner of Income Tax,Mumbai City I, Mumbai. v/s. M/s. Bank of America NT & SA .. Appellant .. Respondent Mr.R.V.Desai, senior counsel with Mr.K.R.Chaudharyi/by Mr.H.D.Rathod for appellant. P.C. Heard. CORAM: R.M.LODHA ANDJ.P.DEVADHAR, JJ. DATED:9thSeptember, 2004 2. In the memorandum of appeal, the following question of law has been proposed: matter of the assessee for the assessment years 1981-82, 1983-84 and 1985-86. 4. We asked the learned senior counsel for therevenue about the position of the said assessmentorders. The learned senior counsel submits thatsubsequent position is not ascertainable. Asregards the subsequent assessment years 1986-87,1987-88 and 1988-89, the learned senior counselsubmits that the applications under section 256(2)of the Income Tax Act were filed before this court but they were rejected for non-removal of objections. 5. It, thus, appears to us that the assessmentorders for the assessment years 1981-82 upto 1988-89 have become final. The Tribunal’s view, therefore, cannot be faulted. 6. The appeal is dismissed in limine. (R.M.LODHA,J.) (J.P. DEVADHAR, J.)