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. 285 OF 2009 TAX APPEAL NO. 285 OF 2009 TAX APPEAL NO. 285 OF 2009 The Commissioner of Income-tax-4, Kolhapur. ... Appellant. V/s. M/s.Bakliwal Investments. ... Respondent. Vimal Gupta for the appellant. None 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 : 16th April 2009. : 16th April 2009. : 16th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The learned counsel for the appellant- Revenue fairly states that the questions sought to be raised in this appeal are covered by the judgment of the Apex Court in the case of C.I.T. v. HCL Comnet C.I.T. v. HCL Comnet C.I.T. v. HCL Comnet Systems Systems Systems & Services Ltd. & Services Ltd. & Services Ltd., (2008) 174 Taxman (SC). In this view of the matter, there is no substantial question of law involved in this appeal. 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.)