IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 388 OF 2009 TAX APPEAL NO. 388 OF 2009 TAX APPEAL NO. 388 OF 2009 The Commissioner of Income-tax, Central-III, Mumbai. ... Appellant. V/s. M/s.Cello Home Products. ... Respondent. Ms.Anamika Malhotra for the appellant. P.C.Tripathi for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the rival parties. Perused appeal. 2. The question of law sought to be raised in this appeal was considered by the Division Bench of this Court in the case of assessee itself in I.T.Appeal No.195/2009 decided on 31st March, 2009. This Court found no merit in the said question, with the result, appeal was dismissed. 3. For the reasons recorded in the said order dated 31st March, 2009, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)