1 itxal-1126-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1126 OF 2010 The Commissioner of Income Tax-3 ..Appellant. V/s. M/s. Pams Investment & Trading Co. Pvt. Ltd. ..Respondent.\ Mr. Vimal Gupta for appellant. Mr. J.D. Mistri, senior Advocate withP.C. Tripathi i/b. Raj Darak for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 1ST FEBRUARY, 2011 P.C. :- 1. Counsel for the revenue states that the questions sought to be raised in this appeal are covered against the revenue by judgments of this Court in the case of The Commissioner of Income Tax V/s. M/s. Castle Investment & India P. Ltd. [Income Tax Appeal No.1557 of 2007] decided on 22nd July, 2008 and Commissioner of Income Tax-3 V/s. M/s. Nikhil Investment Company Pvt. Ltd. [Income Tax Appeal (Lod) No. 3006 of 2009] decided on 15th March, 2010. In this view of the matter, the appeal is dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)