1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.543 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s.Essar World Trade Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. P.J. Pardiwala, senior counsel with A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 14TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue. So far as the first question is concerned, it does not arise from the order of the Tribunal. Nowhere there is a discussion about the alleged user of the aircraft by the other group of companies, as sought to be canvassed through this question. 2. So far as the question No.2 is concerned, it is misconceived as it does not arise from the order of the Tribunal. In this view of the matter, no substantial question of law is involved in the appeal. In the result, the appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)