IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO. 201 OF 2000. The Commissioner of Income-tax, Mumbai City IV, Bombay. ... Applicant. V/s. M/s Yashdhir Hotels Ltd. ... Respondent. Shri Parag Vyas i/b R.N. Bandopadhyay for the applicasfor the Applicant. Ms. Manju Sisodia i/b B.V. Jhaveri for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. : V.C.DAGA AND J.P. DEVADHAR, JJ. DATED DATED DATED : 23rd August 2005. : 23rd August 2005. : 23rd August 2005. P.C. P.C. P.C. : : : ---- ---- ---- . Learned Counsel appearing for the Revenue fairly pointed out to us that the appeal raising same questions, as raised in the present appeal, being Appeal No. 376/2000 filed by the Revenue, for the Assessment Years 1987-88 and 1988-89, has already been rejected by the Division Bench of this Court vide order dated 26th June 2000. The present appeal raises the same questions for the A.Y. 1986-87. As such, there is no substantial question of law involved in the present appeal. Appeal is, therefore, dismissed with no order as to costs. (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.) (V.C. (V.C. (V.C. DAGA,J.) DAGA,J.) DAGA,J.)