( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1119 OF 2007 INCOME TAX APPEAL (L) NO.1119 OF 2007 INCOME TAX APPEAL (L) NO.1119 OF 2007 The Commissioner of Income Tax-XIV .. Appellant Vs. M/s.Nagarseth Shipbreakers .. Respondent Ms.P.B.Bhosale with Mr.P.S.Sahadevan for the Appellant. Mr.Jitendra Singh i/by Mr.K.Gopal for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. P.C. 1. By consent Appeal is taken up for hearing. Heard the learned Counsel for the parties. Both the learned Counsel categorically state that in the assessee’s own case for the earlier assessment year i.e.Income Tax Appeal (L) No.635/2004, the same question of law (as is involved in this Appeal) was raised, and this Court by an order dated 16.07.2007 has dismissed the said Appeal holding thereby that there was no substantial question of law involved. In view thereof, we are not inclined to entertain the present Appeal. Appeal stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)