bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2107 OF 2009 Commissioner of Income Tax ..Appellant Vs. M/s.Safmarine (I) Pvt.Ltd. ..Respondent Ms.Anamika Malhotra for appellant. Mr.Niraj Seth a/w. Rajesh Poojari i/b. Mint & Conferers for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 10th NOVEMBER,2009 P.C. 1. Heard. Perused appeal. 2. So far as first question is concerned, it revolves around appreciation of evidence based on finding of fact recorded by the Tribunal in paragraph No.4 of its order. So far as second question is concerned, learned Counsel for the Revenue states that the very same issue was the subject matter of the appeal being ITXA (L) No.2094 of 2009 in the case of assessee itself, which was came to be dismissed on 14th September, 2009. In this view of the matter, the appeal stands dismissed for the reasons recorded therein. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)