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.242 OF 2005 TAX APPEAL NO.242 OF 2005 TAX APPEAL NO.242 OF 2005 The Commissioner of Income- ... ... Appellant Tax -3, Mumbai Vs. M/s Pururava Traders Pvt. ... ... Respondents Ltd., Mumbai Mr. P.S. Sahadevan for Appellant. Mr. J.D. Mistri with Mr. Raj Darak for Respondents CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATE DATE DATE : 19TH MARCH, 2008 : 19TH MARCH, 2008 : 19TH MARCH, 2008 P.C. P.C. P.C. : : :- 1) Admit on the questions of law as formulated in Para 5 of the Appeal Memo. 2) The learned Tribunal relied on the Judgment of this Court in The Commissioner of Income-Tax-3, Mumbai Vs. M/s Saumya Finance & Leasing Co. (P) Ltd., Mumbai in Income Tax Appeal No. 56 of 2005. That judgment had come up for consideration. The Appeal preferred by the Revenue has been dismissed. The questions of law does not arise. 3) Appeal is dismissed. 2 ( R.S. MOHITE, J.) R.S. MOHITE, J.) R.S. MOHITE, J.) ( F.I. REBELLO, J.) F.I. REBELLO, J.) F.I. REBELLO, J.)