HVN IN THE HIGH COURT OF JUDICATURE AT BOBBY IN THE HIGH COURT OF JUDICATURE AT BOBBY IN THE HIGH COURT OF JUDICATURE AT BOBBY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 968 OF 2004 The Commissioner of Income Tax ... Appellant Versus M/s.. Shetusha Engineers & Constructions Pvt. Ltd. ... Respondent Mr. B.M. Chatterji with Mr. P.S. Sahadevan for the Appellant. Mr.Madhur Agarwal i/by Dhru & Co. for Respondents. CORAL: F.I. CORAL: F.I. CORAL: F.I. REBELLED REBELLED REBELLED & R.S. MODISTE, DJ. R.S. MODISTE, DJ. R.S. MODISTE, DJ. DATED: MARCH 17, 2008 DATED: MARCH 17, 2008 DATED: MARCH 17, 2008 P.C. P.C. P.C. . On behalf of the respondents, the learned counsel points out that in respect of the same issue, Revenue has not preferred any appeal for the assessment years 1993-94 and 1994-95. In so far as Assessment year 1992-93 is concerned, the appeal was dismissed on the ground of limitation. Apart from the above, we find that as the matter is pertaining to retention of money, the issue is covered by the judgment of this court reported in Commissioner of Income Tax Vs. Associated Cables Pvt. Limited, (2006) 286 ITR 596 (Bom). Considering the above, the question of law as framed would not arise. Consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. (F.I. (F.I. REBELLO, J.) REBELLO, J.) REBELLO, J.)