1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2120 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Voltas International Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. N. Thakkar with Rajesh Poojari i/b. Mulla & Mulla for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 16TH OCTOBER, 2009. P.C. :- Heard learned counsel for the parties. The learned counsel for the assessee states identical issue in respect of the same assessee for the assessment year 1996-97 was raised in Income Tax Appeal (L) No.3946 of 2008 and the same was dismissed by this Court vide order dated 11th August, 2009. For the reasons recorded therein, this appeal is also dismissed for want of any substantial question of law. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)