bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1442 OF 2009 Commissioner of Income Tax ..Appellant Vs. HSBC Securities & Capital Markets (I) Pvt.Ltd. ..Respondent Mr.Vimal Gupta for appellant. Mr.J.D.Mistry a/w.Rajesh Shah i/b. Rajesh Shah & Co. for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 10th NOVEMBER,2009 P.C. 1. Heard. Perused appeal. 2. The Tribunal has relied on the order passed in the case of the assessee itself for the A.Y.1997-98, wherein the same issue was involved. The said order has been accepted by the Revenue. No case is made out to take contrary view. Apart from this, no factual aspect is brought on record as to why the appeal has not been preferred against the order passed for the A.Y.1997-98. Photocopy of the earlier order pertaining to A.Y.1997-98 passed by the Tribunal is tendered on record. Under these circumstances, the appeal stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)