-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 504 OF 2005 The Commissioner of Income Tax-II, Bombay ).. Appellant Versus M/s Tractor Engineers Ltd. ).. Respondent Mr Vimal Gupta i/b Mr K B Rao for the Appellant. Mr A K Jasani i/b ;M/s T Pooran & Co. for the Respondent. CORAM: SWATANTER KUMAR, C. J. & A.P. DESHPANDE, J. DATED: 1ST SEPTEMBER 2008. P.C. It is fairly stated on behalf of the parties that, out of the three questions of law sought to be raised in the present Appeal, Question Nos. (a) and (b) are clearly answered by a judgment of the Division Bench of this Court in the case of Commissioner of Income Tax vs. Antifriction Bearings Corporation Ltd., 2000 (246) ITR 295. As regards question No.(c), it is clear from the order of the Tribunal that for the previous year of the same assessee on the same issue was accepted by the Department and thus no question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs. CHIEF JUSTICE -2- A. P. DESHPANDE, J.