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.270 OF 2009 INCOME TAX APPEAL NO.270 OF 2009 INCOME TAX APPEAL NO.270 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s.Bafna Transport India ..Respondent. Mr.A.S.Shivsharan for appellant. Mr.K.Gopal 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 : 8TH APRIL, 2009. DATED : 8TH APRIL, 2009. DATED : 8TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant. Considering the acceptance of the accounting system of the respondent for past 30 years by the Department without any objection and the finding that section 40 A(2)(b) of the Income Tax Act is not applicable to the facts of this case, the view taken by the Tribunal cannot be faulted. Over and above this, no case is made to show that any substantial question of law arise in this matter. Appeal is dismissed with no order as to costs. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)