1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1325 OF 2009 AND INCOME TAX APPEAL (L) NO.1326 OF 2009 AND INCOME TAX APPEAL (L) NO.1335 OF 2009 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus Wellknown Polyster Limited ..Respondent. Mr.P.S. Sahadevan with Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Learned Counsel for the revenue fairly states that the question as framed in these appeals is covered by the judgment of this Court in the case of CIT V/s. Emptee Poly-Yarn P. Limited reported in [2008] 305 ITR 309 (Bom). 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)