1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1731 OF 2009 WITH INCOME TAX APPEAL (L) NO.442 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Unify Texturisers ..Respondent. Mr. P.S.Shahadevan i/b. Anamika Malhotra for appellant. Mr. Hiro Rai for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the appellant and the respondent. For the reasons stated the affidavit, the delay is condoned. Motion is made absolute in terms of prayer clause (a). Office objections are overruled. Registry is directed to register the appeal. Motion is disposed of accordingly with no order as to costs. 3. By consent of the parties, the appeal is taken up for hearing. 4. Heard learned counsel for the rival parties. Both the parties agree that the issue relating to 2 twisting of yarn amounts to manufacturing or not is covered by the judgment of this Court in the case of C.I.T. V/s. Emptee Poly-Yarn P. Ltd. reported in (2008) 305 I.T.R. 309 (Bom.). In this view of the matter, no substantial question of law is involved in this appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)