1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1106 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Growmore Exports Pvt. Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. P.C. Tripathi i/b. A .K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- Heard learned counsel for the revenue. He submits that the issue sought to be raised in the appeal is covered by the judgment of this Court in the case of CIT V/s. Aatur Holdings P. Ltd. reported in 3[2008] 302 ITR 92 (Bom). In this view of the matter, no substantial question of law is involved in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)