bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.946 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Standard Chartered Bank ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 30TH JULY,2009 P.C. 1. Heard. Perused appeal. 2. Learned Counsel appearing for the appellant fairly states that the first three questions are covered by the judgment either of this Court or that of the Apex Court. In this view of the matter, he pointed out that first question is covered by the judgment of this Court in the case of CIT Vs. Chemet 240 ITR 624, whereas the second question is covered by another judgment of this Court in the case of American Express International Banking Corporation Vs. CIT (2002) 258 ITR 601. So far as third question is concerned, he submits that the same is covered by the judgment of the Apex Court in the case of CIT Vs. Shoorji Vallabhdas and Co. (1962 46 ITR 144 and he does not want to press the fourth question which involves the deleting the additions on account of the interest of Rs.68,896/-. He further submits that so far as question Nos.5 and 6 are concerned, the Tribunal has done nothing but remanded back the matter to the Assessing Officer to examine and allow disallowance of excess interest. 3. In the above view of the matter, it can hardly be said that the appeal involves substantial question of law. Hence, the appeal stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)