1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.138 OF 2008 The Commissioner of Income Tax-5. ...Appellant vs. M/s.Essar Oil Ltd. ...Respondent. --- Mr.Suresh Kumar, for Appellant. Mr.Soli Dastoor, Sr.Advocate with Mr.N.Shah & Mr.A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 16th October,2008. P.C.:- 1. The Revenue has raised three questions. Similar questions raised by the revenue in Income Tax appeal no.135 of 2008(C.I.T. vs M/s.Essar Oil Ltd.) has been dismissed by us today i.e. on 16.10.2008. Therefore, for the reasons recorded therein, the present appeal is also dismissed. (D.K.DESHMUKH, J.) 2 (J.P.DEVADHAR, J.)