(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.909 OF 2008 The Commissioner of Income Tax .. Appellant Versus M/s. Bajaj Hindustan Ltd. .. Respondent Ms. Devki Iyer for the Appellant. Ms. V.B.. Patel for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 24TH MARCH, 2009 DATED: 24TH MARCH, 2009 DATED: 24TH MARCH, 2009 P.C.: P.C.: P.C.: . In so far as question (2) is concerned, there is finding recorded by the tribunal that the old plant and machinery was less than 20% as contemplated by explanation 2 of section 80 IA as it then stood. In the light of that, the said question would not arise. . In so far as question No. 1 is concerned, in respect of another assessment year being Income Tax Appeal No. 908 of 2008 by a separate order passed today, we have held that the substantial question of law would notarise. For the aforesaid reasons, appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)