1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2016 OF 2009 AND INCOME TAX APPEAL NO.2017 OF 2009 The Commissioner of Income Tax - II, Pune ..Appellant. Versus National Heavy Engineering Co. Private Limited ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH OCTOBER 2009 P.C. : 1. Heard. Admittedly, the issue sought to be raised in this appeal is covered by the Judgment of this Court in the case of CIT V/s. Associated Cables P Limited reported in [2006] 286 ITR 596 (Bom). Said Judgment is relied upon by the Tribunal. No substantial question of law arises in these appeals. The appeals are thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)