IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2113 OF 2009 AND INCOME TAX APPEAL (L) NO. 2114 OF 2009 AND INCOME TAX APPEAL (L) NO. 2115 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Welspun India Ltd. ... Respondent. Ms.Suchitra Kamble for the appellant. F.Y.Irani i/b. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10th September 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing by consent of parties. 2. The additions made by the A.O. based on special audit report have been deleted by the Tribunal on the ground that the special audit report is held to be invalid and also by relying upon the decision of the Apex Court in the case of Sahara India (Firm) v. C.I.T. reported in 300 ITR 403 (S.C.), wherein it is held that the assessee has to be provided a reasonable opportunity of being heard before passing an under under section 142(2A). Learned counsel for the revenue is unable to controvert the above facts and applicability of the decision. In this view of the matter, the question raised by the revenue cannot be said to be substantial question of law. All the appeals are, accordingly, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)