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 NO. 404 OF 2009 TAX APPEAL NO. 404 OF 2009 TAX APPEAL NO. 404 OF 2009 The Commissioner of Income-tax-24, Mumbai. ... Appellant. V/s. Mr.Purshottam R. Ralkar. ... Respondent. R.Ashokan for the appellant. Atul K. Jasani 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 : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Hear learned counsel for the rival parties. Perused appeal. 2. The questions of law sought to be raised in this appeal were decided by the Tribunal relying upon its earlier judgment for the assessment year 2001-02. Appeal preferred by the Revenue against the said order being I.T.Appeal No.17/2009 came to be dismissed by this Court vide order dated 20th March, 2009. With the result judgment relied upon by the Tribunal in the impugned order has become final and conclusive. In view thereof, no substantial question of law could be said to be arising from the impugned order. Appeal is, therefore, 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.)