Itxa/733/2008 Of The Commissioner Of Income-Tax-Vi,Mum` v. M/S Mafatlal Industries Ltd

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY AGK ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.733 OF 2008 The Commissioner of Income-tax-VI ..Appellant. V/s. M/s.Mafatlal Industries Limited ..Respondent. Mr.J.S. Saluja for the Appellant. Ms.V.B. Patel for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 14TH OCTOBER, 2008. P.C. : 1. The only question pressed in this appeal is regarding the allowance of the market survey expenses incurred by the assessee in respect of product titanium diaxode and phtholine anhydrate project. It is contended that various arguments advanced by the counsel for the department has not been considered by the Tribunal. If the tribunal has failed to consider the argument raised by the revenue, then the proper course is to move a miscellaneous application before the tribunal and not to file an appeal against the order of the tribunal. 2. In this view of the matter, we dismiss the appeal with liberty to the appellant to move the Tribunal by way of Miscellaneous Application. D.K. DESHMUKH, J. J.P. DEVADHAR, J.