HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 170 OF 200 INCOME TAX APPEAL NO. 170 OF 200 INCOME TAX APPEAL NO. 170 OF 2005 The Commissioner of Income Tax... Appellant Versus M/s. PMG Exports, Mumbai. ... Respondent Mr. P.S. Sahadevan for the Appellant. Mr. Sameer G. Dalal for the Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 P.C. P.C. P.C. . The issue involved in this appeal and the question of law is covered by the judgment of this court in Abdul Gafar Nadiyadwala Vs. C.I.T. and Ors. 267 ITR 488. Considering the above, the question of law would not arise. Consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)