1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1061 OF 2009 The Commissioner of Income Tax – 11, Mumbai ..Appellant. Versus M/s.C.C. Chokshi & Co. ..Respondent. Ms.Padma Divakar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1. The issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court, which is relied upon by the tribunal in its order. Learned counsel for the revenue could not distinguish the said judgment. 2. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)