1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG.) NO. 2755 OF 2009 The Commissioner of Income Tax-2, ...Appellant. Mumbai. V/s. M/s Jiffy Trading & Investment Pvt. Ltd. .. Respondent. ---- Mr. Vimal Gupta, counsel for the Appellant. Mr. A.K. Jasani , for the Respondent. ---- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 15TH DECEMBER, 2009 P.C. : 1. Heard learned counsel for the revenue and learned counsel for the respondent. 2. Objections overruled. The Registry is directed to register the appeal. By consent of parties, appeal is taken for hearing. 3. Both parties agree that the issue is covered by the Judgment of this Court in the case of Snowcem India Limited Vs. Dy. Commissioner of Income Tax reported in [2009] 313 ITR 170 (Bom), as also the Judgment dated 2 24.03.2009 in the case of The Commissioner of Income Tax V/s Natural Gems Limited in Income Tax Appeal No.778 of 2007. 4. In this view of the matter, no substantial question of law arises in this appeal. The appeal is thus dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)