srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 1441 OF 2008 INCOME TAX APPEAL (L) NO. 1442 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s. Parekh Shipping and Trading Agencies ..Respondent Mr.P.S. Sahadean for appellant. Mr. A.K. Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23rd June,2009 P.C. Heard learned counsel for the Revenue. He fairly states that the issue sought to be raised in these appeals is covered by the Supreme Court Judgment in the case of Manish Maheshwari Vs Asst. Commissioner of Income Tax and Another and Indore Construction P. Ltd. Vs. Commissioner of Income-Tax reported in (2007) 289 ITR 341 (SC). In this view of the matter, for the reasons stated therein, both appeals stand dismissed in limini for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)