1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.42 OF 2005 The Commissioner of Income Tax-3, ..Appellant Mumbai V/s. M/s.Shital Texturising (P) Ltd. ..Respondent WITH INCOME TAX APPEAL NO.58 OF 2005 The Commissioner of Income-tax-3, ..Appellant Mumbai V/s. M/s.Vasishtha Tradecom Pvt. Ltd. ..Respondent WITH INCOME TAX APPEAL NO.59 OF 2005 The Commissioner of Income-tax, ..Appellant Mumbai V/s. M/s.Silkina Trading Pvt.Ltd. ..Respondent WITH INCOME TAX APPEAL NO.62 OF 2005 The Commissioner of Income-tax, ..Appellant Mumbai V/s. M/s.Srenik Traders Pvt. Ltd. ..Respondent 2 WITH INCOME TAX APPEAL NO.1078 OF 2004 The Commissioner of Income-Tax, ..Appellant Mumbai V/s. M/s.Sanatan Textrade (P) Ltd. ..Respondent WITH INCOME TAX APPEAL NO.1080 OF 2004 The Commissioner of Income-tax-3, ..Appellant Mumbai V/s. M/s.Vatayan Synthetics Pvt. Ltd. ..Respondent Mr.Vimal Gupta, Advocate, for Appellant in all the appeals Mr.J.D.Mistry with Mr.Raj Darak, Advocate, for Respondent in all the appeals CORAM : F.I.REBELLO & R.S.MOHITE,JJ. DATE : 23RD JANUARY, 2008 P.C. 1. The substantial questions of law which have been raised by the revenue in these appeals are the same as those raised in Income Tax Appeal 3 No.56/2005. By our reasons stated in our Judgment and Order passed in Income Tax Appeal No.56/2005 we have held that the said questions did not arise and have dismissed Income Tax Appeal No.56/2005 filed by the revenue for the reasons contained in our Judgment and Order dated 23rd January, 2008. Since the questions of law raised stand answered in favour of the respondent Assessee Company, the present Income Tax Appeals do not survive and stand dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)