1 itxa45-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.45 OF 2010 The Commissioner of Income Tax-3 ..Appellant. V/s. M/s. Charishma Investments Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for appellant. Mr.J.D. Mistri, senior Advocate with P.C.Tripathi i/b. Raj Darak for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 30TH NOVEMBER, 2010 P.C. :- 1. Counsel on both sides state that on merits the questions raised in this appeal are covered by the judgment of this Court in Income Tax Appeal No.1557 of 2007 [CIT V/s. M/s. Castle Investment & Inds. Pvt. Ltd.] decided on 22/07/2008 against the revenue and, therefore, the decision of the Tribunal in setting aside the order of CIT passed under section 263 of I.T. Act cannot be faulted. In this view of the matter, the appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)