1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.592 OF 2008 The Commissioner of Income Tax – 8, Mumbai ..Appellant. Versus M/s.Total Petroleum India Private Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.Sanjiv Shah for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 16th JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. 2. The issue sought to be raised in this appeal is covered by the judgment of this Court in the case of C.I.T. V/s. Bhor Industries Limited reported in 264 ITR 160 (Bom) and also another judgment of this Court in the case of C.I.T. V/s. Sinnar Bidi Udyog reported in 257 ITR 216 (Bom). One of such judgment was relied upon by the tribunal. The learned counsel for the revenue could not distinguish either of the judgment. We see no question of law involved in this appeal. The appeal is therefore dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)