1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.459 OF 2005 Commissioner of Income Tax City - 12 .. Appellant Versus M/s.Roopkala Export Corporation .. Respondent Mr.Parag Vyas i/b. R.K.Vaishampayan for appellant Mr.P.S.Savla for respondent CORAM : SWATANTER KUMAR, CJ. & A.P.DESHPANDE, J. DATE : 10th September 2008 P.C. . Learned Counsel for assessee submits that on the question of law proposed in the present appeal, the matter has already attained finality in relation to the Assessment Year 1992-93 by the order of the Tribunal in Income Tax Appeal No.1113 of 1996, which has been accepted by the department and no appeal has been preferred. As far as other question is concerned, it is 2 contended that it has also been decided and answered against the Revenue by the Judgement of the Supreme Court in 295 ITR 454 (SC). The above statement is not disputed by the learned Counsel for the appellant. Hence, nothing survives in the matter and the same is dismissed accordingly. ( CHIEF JUSTICE ) (A.P.Deshpande, J).