srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2759 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Shri Somen P Sangani ..Respondent Mr. P.S. Sahadevan for the Appellant. None for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 3rd July, 2009 P.C. Heard learned counsel for the Revenue. He fairly state that the issue involved in the present appeal has already been considered and answered by the Division Bench of this Court in the case of Director of Income Tax (International Taxation) Vs. M/s. Oman International Bank SAOG, in Income Tax Appeal No. 114 of 2009, decided on 9th February, 2009 unreported). Even otherwise the delay in filing the appeal is of three months. No Notice of Motion has been taken out for condonation of delay in filing the appeal. No material fact has been brought on record. As no sufficient cause is made out. In this view of the matter, the appeal stands dismissed for want of limitation and substantial question of law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)