1 srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2197 OF 2006 The Commissioner of Income Tax ..Appellant Vs. M/s. Sahney Kirkwood P Ltd. ..Respondent Mr. J.S. Saluja a/w P.S. Sahadevan for the Appellant. None for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 2nd July, 2009 P.C. Learned counsel for the appellant fairly states that the question sought to be raised in the present appeal has already been covered by the Judgment of the Division Bench of this court in the case of Commissioner of Income Tax Vs. Bangalore Clothing Co. reported in (2003) 260 ITR 371. In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)