IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 423 OF 2005 WITH INCOME TAX APPEAL NOS. 424 AND 437 OF 2005. M/s.Deepak Fertilisers & Petrochemicals Corpn. Ltd. ......Appellant V/s Commissioner of Income Tax, City-III. ......Respondent. Ms.Meetal Rana i/by B.V.Jhaveri, Adv. For the appellant. Mr.Vimal Gupta, Adv. For the respondent. CORAM: SWATANTER KUMAR, C.J. & A.P.DESHPANDE, J. DATED: 29th JULY 2008. PC: Learned counsel appearing for respective parties fairly state that the question of law in the present appeals has already been dealt ' with and answered by the Division Bench of this Court in Income Tax Appeal No.345 of 2005 decided on 23.6.08 in case of the present assessee for the previous year. For the reasons recorded therein these appeals have no merit and same are dismissed. CHIEF JUSTICE A.P.DESHPANDE, J.