IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 254 OF 2009 TAX APPEAL NO. 254 OF 2009 TAX APPEAL NO. 254 OF 2009 The Commissioner of Income-tax-II, Mumbai. ... Appellant. V/s. The Ganesh Bank of Kurundwad. ... Respondent. Vimal Gupta for the appellant. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The learned counsel for the appellant- Revenue fairly states that the question of law sought to be raised in this appeal is covered by the judgment of the Apex Court in C.I.T. v. HCL Comnet Systems C.I.T. v. HCL Comnet Systems C.I.T. v. HCL Comnet Systems and and and Services Services Services, (2008) 305 ITR 409. In this view of the matter, no substantial question of law is involved. 2. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)