1 itxal-1161-11++ sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1161 OF 2011 AND INCOME TAX APPEAL (LOD) NO.1163 OF 2011 The Commissioner of Income Tax-, Mumbai ..Appellant. V/s. M/s. Bombay Cycle & Motor Agency Ltd. ..Respondent. Mr. N.A. Kazi with Ms. Padma Divakar for the appellant. Ms. Vasanti B. Patel for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 14TH NOVEMBER, 2011 P.C. :- Counsel for the parties state that similar question raised by the revenue in the assessee's own case being Income Tax Appeal (Lod) No.1485 of 2008 has been dismissed on 23rd June, 2009 by following the Division Bench judgment of this Court in the case of Mahindra & Mahindra Ltd. V/s. CIT reported in (2003) 261 ITR 501. In this view of the matter, both the appeals are dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)