1 ITXAL3060-09.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL NO.3060 OF 2009 The Commissioner of Income Tax-2 .. Appellant Vs. M/s.Sanghvi Woods Pvt.Ltd. .. Respondent. Mr.Vimal Gupta for the appellant Mr.S.E.Dastur, Sr.Advocate, Mr.P.J.Pardiwala, Sr.Advocate, Mr.Madhur Agarwal and Mr.Atul K. Jasani for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 5TH OCTOBER, 2011. P.C. 1. The counsel for the parties state that the first and third questions raised in this appeal are covered against the Revenue by the decision of this court in the case of CIT vs. Kirti Stationers Pvt.Ltd.in Tax Appeal No.4925 of 2010 decided on 26.9.2011 and CIT vs. Hardik Paints Pvt.Ltd. in Tax Appeal No.2727 of 2009 decided on 21.2.2011 and CIT vs. Kirti Stationers Pvt.Ltd. in Tax Appeal (L) No.1898 of 2009 decided on 26.9.2011. Hence, questions (a) and (c) cannot be entertained. 2. As regards, question (b) is concerned, counsel for the parties state 2 ITXAL3060-09.doc that the said question does not arise out of the order of the Tribunal. Accordingly, question (b) cannot be entertained. Appeal is dismissed accordingly. (K.K. TATED, J.) (J.P. DEVADHAR, J.)