IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 937 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.P.D.Kothari & Co. ... Respondent. Ms.Padma Vibhakar for the appellant. None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th August 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant. 2. Learned counsel appearing for the appellant fairly states that since the Tribunal has relied upon the circular issued by the Board, no substantial question of law arises out of the impugned order. Accordingly, appeal is dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)