AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1298 OF 2009 WITH INCOME TAX APPEAL (L) NO.315 OF 2008 The Commissioner of Income- Tax - 10, Mumbai ..Applicant. V/s. Artsons Engineering Limited ..Respondent. Mr.J.S. Saluja for the applicant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. The learned counsel appearing for the revenue has filed affidavit of service along with photo copy of the acknowledgement of service. In spite of service, nobody is appearing on behalf of the respondent-assessee. In the circumstances, for the reasons recorded in the affidavit, delay of 244 days caused in filing the appeal is condoned. 2. The notice of motion is made absolute. Registry is directed to register the appeal. 3. The appeal is taken up for admission. 4. The issue sought to be raised in this appeal is squarely covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9-2-2009 in the case of Director of Income Tax (International Taxation) V/s. Oman International Bank SAOG (unreported). 5. The appeal is disposed of accordingly. (V.C. Daga, J.) (J.P. Devadhar, J.)