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 INCOME INCOME TAX APPEAL (LDG.) NO. 1268 OF 2007 TAX APPEAL (LDG.) NO. 1268 OF 2007 TAX APPEAL (LDG.) NO. 1268 OF 2007 The Commissioner of Income-tax-3, Mumbai. ... Appellant. V/s. M/s.Spellbound Trading Ltd. ... Respondent. Vimal Gupta with P.S.Sahadevan i/b. S.R. Chauhan for the appellant. J.D.Mistry i/b. Raj Darak 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 April 2009. : 23rd April 2009. : 23rd April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The office objections raised by the registry are over-ruled. 2. Learned counsel for the parties agree that all the three questions sought to be raised in this appeal are covered either by the judgment of this Court or that of the Apex Court. 3. So far as first question is concerned, it is covered by the order of this Court in Income Tax Application No.11/1999 (C.I.T. v. Lazer Syntek C.I.T. v. Lazer Syntek C.I.T. v. Lazer Syntek Limited Limited Limited) decided on 11th June, 2007 against the Revenue. 4. So far as second question is concerned, by the judgment of the Apex Court in the case of Miss Miss Miss Dhun Dhun Dhun Dadabhoy Kapadia v. C.I.T. Dadabhoy Kapadia v. C.I.T. Dadabhoy Kapadia v. C.I.T., 63 ITR 651 (SC) which is already relied upon by the Tribunal. 5. So far as third question is concerned, it is covered by the judgment of this Court in C.I.T. C.I.T. C.I.T. v.v.v. J.K.Investors (Bombay) Ltd. J.K.Investors (Bombay) Ltd. J.K.Investors (Bombay) Ltd., (2001) 248 ITR 723. 6. In view of the above, no substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)