bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.798 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.MDS Switchgear Pvt. Ltd. ..Respondent Ms.Suchitra Kamble for appellant. Ms.V.B.Patel for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 1ST JULY, 2009 P.C. Heard learned Counsel for the parties. The question sought to be raised in the appeal is squarely covered by the order of this Court passed on 15th April, 2009 in ITXA No.198 of 2009 in the case of CIT Vs. M/s.Bajaj Hindustan Ltd., whereby it was observed that subject provision came on Statute Book with effect from 1st June, 2003, consequent upon, the provision did not have retrospective effect. In this view of the matter, we see no substantial question of law in the appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)