1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3016 OF 2008 AND INCOME TAX APPEAL (L) NO.3017 OF2008 The Commissioner of Income Tax ..Appellant. V/s. SM Dyechem Ltd. ..Respondent. Mr. Suresh Kumarfor appellant. Mr. R.A. Shaikh for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- Heard learned counsel for the revenue. He fairly states that both the questions of law sought to be raised in the appeals are covered by the judgment of this Court in the case of CIT V/s. SM Dyechem Ltd. (assessee itself) in Income Tax Appeal (L) No.3018 of 2008 decided on 6th August, 2009. In this view of the matter, no substantial question of law arise in these appeals. Both the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)