1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.391 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. Namrata Exports Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 11TH JANUARY, 2010 P.C. :- 1. Learned counsel appearing on behalf of the revenue placed on record a copy of the order passed by the Division Bench of this Court on 28th July, 2009 in the case of the Commissioner of Income Tax V/s. Namrata Exports Pvt.Ltd. (Income Tax Appeal No.1117 of 2004 with connected matter Income Tax Appeal No.384 of 2005). Those appeals involved the same question and were dismissed with the following observation:- “ Admittedly, the addition in the hands of Mr.S.M.Khandhar by the Tribunal has become final and conclusive. In this view of the matter, there cannot be additional addition in the hands of present respondent. The view taken by the Tribunal in this regard on the similar lines indicated herein cannot be faulted. In this view of the matter, both the appeals stand dismissed in limine for want of substantial question of law with no order as to costs. “ 2. Learned counsel for the revenue fairly stated that the present 2 appeal would be covered by the judgment in the earlier case. Even otherwise, we are of the view that in view of the finding of the Tribunal in paragraph 4 of the judgment, namely, that the amount has been brought to tax in the hands of Shri S.M. Khandhar, nothing further would survive in this appeal, which accordingly does not raise any substantial question of law. The appeal is accordingly dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)