IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.21 OF 2009 WITH INCOME TAX APPEAL (L) NO.26 OF 2009 The Commissioner of Income Tax ..Appellant Vs. LIC Housing Finance Ltd. ..Respondent Mr.Vimal Gupta for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 9TH JULY, 2009 P.C. 1. Learned Counsel for appellant fairly states that the issue involved in the present appeals has already been considered and answered by the Division Bench of this Court in the case of Director of Income Tax (International Taxation) Vs. M/s.Oman International Bank SAOG, in Income Tax Appeal No.114 of 2009 decided on 9th February, 2009 (unreported). In this view of the matter, for the reasons stated therein, the the appeal stands disposed of. No order as to costs. 2. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excise reported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 3. In this view of the matter, both the appeals are dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)