:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.489 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. K.M.A. Ltd. ..Respondent. Mr. P.S.Sahadevan for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 28TH JANUARY,2008. PC : 1. The questions of law are framed in Para-6 of the appeal memo. 2. In so far as first question is concerned, the learned Tribunal relied its own order in respect of the assessee for the assessment years 1979-80 to 1982-83 and also CIT(A)’s order for the assessment year 1988-89. Nothing is brought before us that the earlier orders in respect of the assessee were challenged. 3. In so far as second question is concerned, the learned Tribunal held that the same was covered in the in the case of CIT Vs. Gennon Dunkerrley & Co. reported in 114 CTR 56 (Bom.) 4. In so far as third question is concerned the learned tribunal held that there are similar facts. The :2: Commissioner (Appeals) has relied on the judgment in the case of CIT Vs. Allana Sons Pvt. Ltd. 216 ITR 690 Considering that, the tribunal also followed the same judgment. In view of the above facts, we have no reason to take different view than the view taken by the ITAT. 5. For the aforesaid reasons, we find no fault in the order passed by the ITAT and accordingly, the appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)