bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2797 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Nandan Piramal Investment Pvt.Ltd. ..Respondent Mrs.Padma Divakar for appellant. Mr.A.K.Jasani for respondent. INCOME TAX APPEAL (L) NO.2798 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Optimum Stock Trading Co. Pvt. Ltd. ..Respondent Mrs.Padma Divakar for appellant. None for respondent. INCOME TAX APPEAL (L) NO.2800 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Shirish B.Mody Investment Pvt.Ltd. ..Respondent Mrs.Padma Divakar for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 19TH DECEMBER,2009 P.C. 1. Heard learned Counsel for the parties. Office objections are overruled. Registry is directed to register the appeals. By consent of parties, appeals are taken up for hearing. 2. The question raised in these appeals are, as to whether the ITAT was justified in setting aside the order passed by the CIT u/s.263 of the Income Tax Act. In these appeals, the Assessing Officer had passed an order based on the judgment of the Tribunal which was in favour of the Assessee in the case of M/s.Castle Investment and Industries Pvt. Ltd. During the pendency of the appeal before the ITAT it was brought to the notice of the Tribunal that the decision of the Tribunal in the case of M/s.Castle Investment and Industries Pvt. Ltd. has been affirmed by this Court by dismissing the appeal of the Revenue. 3. In the above view of the matter, the finding recorded by the Tribunal that the assessment order was not prejudicial to the Revenue cannot be faulted. In these circumstances, all the above appeals stand dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)