1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2077 OF 2009 AND INCOME TAX APPEAL NO.2088 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. GBL Power Ltd. (now known as GBLL Power Ltd.) ..Respondent. Ms. Suchitra Kamble for appellant. Mr. P.R. Toprani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH OCTOBER, 2009. P.C. :- Heard learned counsel for the revenue. She fairly states that the issue involved in the above appeals has been considered by the Tribunal and the Tribunal has relied upon judgment of the Apex Court in the case of CIT V/s. Bokaro Steel Ltd. reported in (1999) 236 ITR 315 (SC). She states that no fault can be found with this order. Under the circumstances, we have no option but to dismiss the appeals as no substantial question of law is involved. The appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)