srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2268 OF 2009 WITH INCOME TAX APPEAL (L) NO. 2780 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s Rahas Investment P Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Ms. V. B. Patel for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 3rd July, 2009 P.C. Heard. For the reasons stated in the affidavit, delay is condoned. Notice of Motion is made absolute. All office objections are overruled. Registry is directed to register the appeal. The appeal is taken up for hearing. It is not in dispute that the Tribunal has relied upon its own order passed in case of M/s Zyma Laboratories Ltd. in Income Tax Appeal No. 3778/Mum/05, decided on 08.12.2005, wherein, the Tribunal allowed the said appeal and the Appeal preferred by the Revenue being Income Tax Appeal No. 454 of 2007 in the case of Commissioner of Income Tax Vs. M/s Zyma Laboratories Ltd. came to be dismissed by this court involving the identical issue which is covered and answered in favour of the assessee. We see no substantial question of law is involved in this appeal. In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)