1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1826 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Welspun India Ltd. ..Respondent. Ms. Suchitra Kamble for appellant. Mr. F.V. Irani with P.C. Tripathi i/b. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the parties. Office objections are overruled. Registry is directed to register the appeal. 2. At the instance of the parties, appeal is taken up for hearing. Both the parties agree that the issue sought to be raised in the appeal is covered by the judgment of the Apex Court in the case of Rajesh Kumar & Ors. V/s. DCIT reported in 287 ITR 91. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)