1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2000 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Guru Holdings P. Ltd. ..Respondent. Mr. P.S. Sahadevan i/b. Suresh Kumar for appellant. Mr. Pankaj R. Toprani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 9TH OCTOBER, 2009. P.C. :- Heard learned counsel for the rival parties. The impugned order is pertaining to assessment years 1997-98 and 1998-99. An identical question of law sought to be raised for the assessment year 1997-98 in Income Tax Appeal No.1772 of 2009 was held not arising from the order of the Tribunal. The same question is sought to be raised in the present appeal. Following the order dated 15th September, 2009 passed in Income Tax Appeal No.1772 of 2009 dealing with the assessment year 1997-98, the present appeal is also dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)