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.421 OF 2009 INCOME TAX APPEAL NO.421 OF 2009 INCOME TAX APPEAL NO.421 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s.CIFCO Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.S.G.Dalal for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. DATED : 21ST APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the rival parties. The appeal seeks to raise the following question of law :- " Whether on the facts and in the circumstances of the case the Tribunal was justified in law in allowing the appeal of the assessee and directing the assessing officer to delete the interest charged on the interest free advances diverted to group concerns ? " 2. The question sought to be raised in this appeal was also raised in Income Tax Appeal No.1355 of 2008, ITXA No.107 of 2009, ITXA No.201 of 2009 and ITXA (LOD) No.1030 of 2009. By a reasoned order all these appeals were dismissed by the Division Bench of this Court. In the aforesaid view of the matter, for the reasons recorded therein, we also dismiss this appeal in limini for want of substantial question of law. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)