1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION I.T.X.A.NO. 3082/2009 WITH I.T.X.A.NO.1195/2010 WITH I.T.X.A.NO.1734/2010 The Commissioner of Income Tax-2 Appellant Vs. M/s Hindustan Pencils Ltd. Respondent Mr.Vimal Gupta for the appellant Mr.Dustoor ,Sr.Counsel a/w Mr.P.J.Pardiwala ,Sr.Counsel and Mr.A.K.Jasani for the respondent CORAM- J.P.DEVADHAR ,AND MRS.MRIDULA BHATKAR,JJ. DATE -21ST FEBRUARY,2011 P.C. . Counsel for the revenue states that similar question raised in I.T.X.A.2339/2009 has been dismissed by this Court today. For the reasons stated therein these appeals are also dismissed. (Mrs.Mridula Bhatkar,J.) (J.P.Devadhar,J.)