:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1904 OF 2007 WITH INCOME TAX APPEAL (L) NO.1452 OF 2006 The Commissioner of Income Tax. ..Appellant. Vs. Sheimar Seafood Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH FEBRUARY,2008. PC : 1. Considering the cause shown delay condoned. Office to register the appeal. INCOME TAX APPEAL LODG. NO.1452 OF 2006 1. The learned Tribunal relied on the judgement in the case of Prithipal Singh & Co. Vs. CIT reported in 249 ITR 670. Considering that the question of law as framed would not arise. Consequently the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)