SAS 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.833 OF 2004 INCOME TAX APPEAL NO.833 OF 2004 INCOME TAX APPEAL NO.833 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.S.C.Finance & Investment Pvt.Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.Porus Kaka with A.K.Jasani for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. DATED : 26TH SEPTEMBER, 2007. P.C. :- P.C. :- P.C. :- . The Tribunal in the instant case by its order has followed its earlier order in ITA No.7051/M/98 decided on 29/7/2003. That was the subject matter of an appeal before this Court in Income Tax Appeal No.416 of 2004 in the case of The Commissioner of Income-Tax V/s. M/s.Shapoorji & Co. which has been dismissed by this Court on the ground that no substantial question of law arise relying on the Judgment of this Court in the case of M.V.Sonvala of M.V.Sonvala of M.V.Sonvala V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax reported in 177 I.T.R. 177 I.T.R. 177 I.T.R. 246. 246. 246. Considering the above, in our opinion, no substantial question of law as framed will arise. Consequently, appeal is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)