-1- bpk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.947 OF 2008 The Commissioner of Income Tax-9 : Appellant v/s M/s. Vijayjot Seats Ltd. : Respondent Mr. J.S. Saluja for Appellant None for respondent Coram : Dr. S. Radhakrishnan S.J. Kathawalla, JJ. Date : 24.9.2008 P.C. . Heard the learned counsel for the appellant. The learned counsel for the appellant submits that the question of law raised in the above has been decided already by Division bench of this court in case of The CIT-4 vs Omprakash B. Salecha in Income Tax Appeal no. 11/2007 dt. 12.3.2008 against the revenue and in favour of assessee. In view thereof the appeal stands dismissed. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)