1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1934 OF 2009 AND INCOME TAX APPEAL NO.2345 OF 2009 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Vidyut Metallics Private Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.B.V. Jhaveri with Ms.Preeti Shukla for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH OCTOBER 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is squarely covered by the Judgment of the Apex Court in the case of B Desraj V/s. Commissioner of Income Tax reported in [2008] 301 ITR 439 (SC). 2. In view of the statement coming from the revenue, the appeal is dismissed for want of substantial question of law with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)