IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.230 OF 2008 The Commissioner of Income Tax Central IV, Mumbai - 20 ..Appellant. V/s. M/s.Trans India Freight Services Pvt. Ltd. ..Respondent. Mr.B.M. Chatterjee for the Appellant. Mr.B.V. Jhaveri for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 31ST JULY, 2008 P.C. : 1. Heard learned counsel for the appellant. 2. Perusal of the order of the tribunal shows that the tribunal completely relied on its earlier judgment in the case of M/s.Contech Transport Services in ITA No.4495/M/2002. The learned counsel for the respondents makes a statement before us that so far as judgment in M/s.Contech Transport Services referred to and relied upon by the tribunal is concerned, that decision has not been challenged by the revenue and has been accepted. Statement is accepted. 3. In view of the statement made by the learned counsel for the respondent, this appeal cannot be entertained. Hence, rejected. D.K. DESHMUKH, J. J.P. DEVADHAR, J.