srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1774 OF 2009 WITH INCOME TAX APPEAL (L) NO. 1159 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s. Topaz Holdings Pvt. Ltd. ..Respondent Mr.P.S. Sahadean for appellant. Mr. A.K. Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23rd June,2009 P.C. Heard learned counsel for the parties. The delay in filing the appeal is of 43 days. For the reasons stated in the affidavit, delay is condoned. Notice of Motion is made absolute. Office objections are overruled. Registry is directed to register the appeal. Both parties agree that the issue sought to be raised in this appeal is covered by the Division Bench Judgment of this Court in the case of Commissioner of Income Tax Vs. Aatur Holding P. Ltd. reported in (2008) 302 ITR 92 (Bom), decided on March 12, 2008. In this view of the matter, for the reasons stated therein, the appeal stands dismissed in limini for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)