IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO.2828 OF 2007 INCOME TAX APPEAL (LODG) NO.2828 OF 2007 INCOME TAX APPEAL (LODG) NO.2828 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Bombay Cycle & Motor Agency Ltd. ..Respondent. Mr.P.S.Sahadevan for appellant. Ms.V.B.Patel for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. DATED : 16TH APRIL, 2008. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- P.C. :- 1. By consent of the parties, appeal is taken up for final hearing. Heard learned counsel for the appellant and learned counsel for the respondent. The Tribunal has followed the Judgment of this Court in the case of CIT V/s. M/s. Bhor Industries Ltd. CIT V/s. M/s. Bhor Industries Ltd. CIT V/s. M/s. Bhor Industries Ltd. reported in 264 I.T.R. 180 264 I.T.R. 180 264 I.T.R. 180. Learned counsel for the revenue submitted that the revenue has filed the S.L.P. against the said Judgment which is pending before the Supreme Court. 2. However, since the Tribunal has followed our Judgment, we do not find any substantial question of law arise in this appeal. Appeals stands dismissed with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)