IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.553 OF 2009 WITH INCOME TAX APPEAL (L) NO.554 OF 2009 WITH INCOME TAX APPEAL (L) NO.555 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Jindal Drugs Ltd. ..Respondent Mr.B.M.Chatterjee i/b. Anamika Malhotra for appellant. Mr.J.D.Mistry i/b.Mahimtura & Co. for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 9TH JULY, 2009 P.C. 1. Heard learned Counsel for the parties on admission. Perused appeals. Office objections are overruled. Registry to register the appeals. 2. The question sought to be raised in the above appeals really do not arise out of the order of the Tribunal. Apart from that the Tribunal has recorded finding of fact which reads as under: Having regard to the above legal and factual discussions, and the clear conclusive findings of the learned Commissioner of Income Tax (A), based on the legal and factual position of the case, as well as decisions of Jurisdictional High Court, several other High Courts and Hon’ble Supreme Court of India, we do not find any infirmity in the findings of the learned Commissioner of Income Tax (A). Consequently, the findings of the learned Commissioner of Income Tax (A) on the issue in question are upheld and the grounds of appeal of revenue are dismissed. 3. In view of the above clear finding of fact, all the appeals stand dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)