HVN 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 40 OF 2008 The Commissioner of Income Tax ... Appellant Versus M/s. Jogiya Traders Pvt. Ltd. ... Respondent Mr. B.M.Chatterjee with Mrs.Poonam Bhosale for the Appellant. Mr.J.D. Mistry with Mr.Raj Darak for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & K.U.CHANDIWAL,JJ. K.U.CHANDIWAL,JJ. K.U.CHANDIWAL,JJ. DATED: JULY 02, 2008 DATED: JULY 02, 2008 DATED: JULY 02, 2008 P.C. P.C. P.C. . The questions raised were answered against the Revenue by the Tribunal relying on the judgment of the Supreme Court in Apollo Tyres Ltd. Vs. C.I.T. (2002) 255 ITR 273. On the similar issue, we have followed the said judgment in ITXA No. 607 of 2005 in the case of C.I.T. Vs. M/s. Akshay Textiles Trading decided on 17.10.2007. In our opinion, therefore, the question of law as framed would not arise. Hence, appeal dismissed. (K.U.CHANDIWAL, J.) (K.U.CHANDIWAL, J.) (K.U.CHANDIWAL, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)