IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2601 OF 2009 WITH INCOME TAX APPEAL NO.2602 OF 2009 The Commissioner of Income Tax-19 ..Appellant. Vs. M/s.Shivsagar Veg Fast Food ..Respondent. .... Mr. A.S. Shivsharan for the Appellant. Dr. K. Shivram with Mr. Ajay Singh and Mr. Sujeeth Karked i/b KSA Legal for the Respondent. .... CORAM : DR. D.Y.CHANDRACHUD & J.P. DEVADHAR, JJ. 8th January, 2010. P.C.: Counsel appearing on behalf of the revenue concedes that in the matter arising in a group concern of the assessee, appeals involving the same question have been dismissed by Division Benches of this Court on 21st November, 2008 (CIT v. Shiv Sagar Anex – ITA 1019 of 2008) and on 4th August, 2009 (CIT v. Sunil Shankar Poojari – ITA 1183 of 2009). In the circumstances, in view of the aforesaid statement no substantial question of law arises. The Tribunal has for valid reasons come to the conclusion that even on merits no case has been made out. In the circumstances, it is not necessary for this Court to express any view on the invocation of the provisions of Section 263 of the Act. The Appeals are accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)