hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1214 OF 2008 INCOME TAX APPEAL NO. 1214 OF 2008 INCOME TAX APPEAL NO. 1214 OF 2008 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus M/s. Opex Trading Pvt. Ltd. ... Respondent Mr. Suresh Kumar for the Appellant. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 12, 2009 DATED: MARCH 12, 2009 DATED: MARCH 12, 2009 P.C. P.C. P.C. . Considering the findings recorded by the C.I.T. (A) and I.T.A.T. reliance placed on the judgment of the Supreme Court in S.A. Builders 288 ITR 1 (SC), the question of law as framed would not arise and consquenlty appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)