1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3037 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Rita Chokshi Holding P. Ltd. ..Respondent. AND INCOME TAX APPEAL NO.3041 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Ruppen Investment & Inds. Pvt. Ltd. ..Respondent. AND INCOME TAX APPEAL NO.3151 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Tru Trading & Investment Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Niraj Sheth with Rajesh Poojari i/b. Mint & Conferes for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 4TH FEBRUARY, 2010 P.C. :- 1. The I.T.A.T. has relied upon its order dated 18th July, 2007 in M/s. Castle Investment & Inds. Pvt. Ltd. V/s. ITO [ITA NO.1713/Mum/2006] 2 and the order passed by a Division Bench order of this Court on 22nd July, 2008 confirming the said judgment of the Tribunal in Income Tax appeal No. 1557 of 2007. Counsel appearing on behalf of the respondents states that the issue raised in the above appeals pertaining to the interpretation of section 115 O(5) is covered by the decisions referred above. Counsel for the revenue does not dispute this position. In view of this position, no substantial question of law would arise. All the above appeals are dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)