IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 2359 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Siddhivinayak Filaments Pvt.Ltd. ... Respondent. Vimal Gupta for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th November 2009. P.C. : Office objections are overruled. Office to register the appeal. Appeal is taken up for hearing at the request of the appellant. Perused appeal 2. Learned counsel for appellant- revenue fairly states that the issue sought to be raised in this appeal is covered by the judgment of this Court in the case of CIT V/s. Emptee Poly-Yarn P. Ltd. reported in (2008) 305 ITR 309 (Bom.) against the revenue. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)