1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2204 OF 2009 The Commissioner of Income Tax – 6, Mumbai ..Appellant. Versus M/s.Lloyds Steel Industries Limited ..Respondent. Ms.Suchitra Kamble i/by Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 22nd January, 2010. P.C. : 1. The only question which is raised in this appeal relates to the correctness of the order of the Income Tax Appellate Tribunal in so far as it confirms the deletion of a dis-allowance made by the assessing officer under section 14A of the Income Tax Act, 1961 towards estimated expenses incurred for the purposes of investment and related activities. The Tribunal has relied on its order dated 27th March 2008 in the case of the assessee for assessment year 2001-02 involving an identical issue. It is common ground before us that against the order of the Tribunal for assessment year 2001-02, an appeal was dismissed by a Division Bench of this Court on 17th April 2009 (Income Tax Appeal No.322 of 2009). It has not been disputed that the same question is raised in this appeal and no distinction is 2 sought to be made by Counsel for the revenue. In the circumstances, no substantial question of law arises in view of the earlier judgment of this Court dated 17th April 2009 confirming the judgment of the Tribunal for an earlier assessment year. The appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)