:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL (L)NO.1162 OF 2007 APPEAL (L)NO.1162 OF 2007 APPEAL (L)NO.1162 OF 2007 The Commissioner of Income Tax ..Appellant Vs. Hemang Phophalia ..Respondent Mr.D.K.Kamwal for Appellant. Ms.Asifa Khan for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 27TH APRIL,2009 : 27TH APRIL,2009 : 27TH APRIL,2009 P.C. P.C. P.C. . Heard. 2. The question sought to be raised in this appeal regarding recording of satisfaction before issuing notice under Section 158 BD of the Income Tax Act is covered by the judgment of the Apex Court in the case of Manish Maheshwari Vs. Asstt.Commissioner Manish Maheshwari Vs. Asstt.Commissioner Manish Maheshwari Vs. Asstt.Commissioner of of of Income Tax (2007) 289 ITR 341 (SC) Income Tax (2007) 289 ITR 341 (SC) Income Tax (2007) 289 ITR 341 (SC). In this view of the matter, no substantial question of law involved in the appeal. The appeal is, therefore, dismissed in limine. No order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)