1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.317 OF 2008 The Commissioner of Income Tax-7. ...Appellant. vs. M/s.Rekha Synthetics Pvt.Ltd. ...Respondent. --- Mr.J.S.Saluja, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 14th August, 2008. P.C.:- 1. Heard the learned Counsel appearing for appellant. The tribunal has relied on the judgment of the Supreme Court, for recording the finding, in the case of “Prithipal Singh and Co., 294 ITR 670”. The assessment order is for the year 1997-98. The provision of law which was in force in that year has been considered by the tribunal. We see no reason to 2 interfere with the order. No question of law arises. Hence, it is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)