:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.437 OF 2006 The Commissioner of Income Tax Central IV . ..Appellant. Vs. M/s. Rockhard Trading & Investment Pvt. Ltd. ..Respondent. Mr. B.M.Chatterji for the Appellant. Mr. R. Murlidhar with Mr.A.K.Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH JANUARY, 2009. PC : 1. This appeal arises from the common order of the Tribunal dated 28.2.2006 in respect of one M/s. Nirmal Bang Securities Pvt. Ltd. IT(SS) A No.155/Mum/2005 for the block period 1.4.1991 to 6.4.2001, the department had approached this court which appeal was numbered as Income Tax Appeal No.1407/2006. By order dated 3/7/2008 this court held that no substantial question of law is involved and accordingly dismissed the same. 2. The questions of law which arise in this appeal are similar which were in appeal before this court in Appeal No.748 of 2007. As another Bench of this court in respect of the appeal arising out the same order has held that substantial question of law does not arise and before us nothing has been produced, in our opinion, it will have to be held that no substantial question of law has arosed in this appeal and accordingly the appeal is dismissed. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)