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 ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.266 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Orsan Trading Ltd. ..Respondent. Mr. P.S. Sahadevan for the Appellant. Mr. J.D.Mistry with Raj Darak for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. PC : 1. The questions of law as framed in Para-5 of the appeal memo are covered by the judgment of this court in the case of M/s. Saumya Finance & Leasing Co. Pvt. Ltd. (Income Tax Appeal No.56 of 2005). In the circumstances, the questions of law as framed would not arise and consequently the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)