AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.453 OF 2007 The Commissioner of Income Tax, Central - III, Mumbai ..Appellant. V/s. M/s.Blow Plast Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.A.K. Jasani for the respondent. CORAM : P.B. MAJMUDAR & J.P. DEVADHAR, JJ. DATED : 1ST DECEMBER, 2008 P.C. : 1. Heard learned counsel for both the sides. 2. In so far as question of law (A) and (B) is concerned, the same are covered by the decision of this Court dated 1-12-2008 in Income Tax Appeal (L) No.1260 of 2005 in assessee’s own case. 3. In so far as question of law (C) is concerned, the amount in question has already been paid during the grace period. The issue is squarely covered by the decision of this Court in Income Tax Appeal No.14 of 2000 decided on 25-11-2000. 6. In this view of the matter, none of the questions raised by the revenue can be said be substantial questions of law. Accordingly, the the appeal is dismissed with no order as to costs. (P.B. Majmudar, J.) (J.P. Devadhar, J.)