IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.179 OF 2009 INCOME TAX APPEAL NO.179 OF 2009 INCOME TAX APPEAL NO.179 OF 2009 The Commissioner of Income tax ..Appellant. V/s. M/s.Shapoorji Pallonji Power Co. Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.Porus Kaka with Atul Jasani for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 8TH APRIL, 2009. DATED : 8TH APRIL, 2009. DATED : 8TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the respondent. In the impugned order, the Tribunal has relied upon the earlier judgment delivered in the case of assesse itself for the AY 2001-02. The said judgment is affirmed by this Court by dismissing the appeal in limini in Income Tax Appeal No.1415 of 2007 vide order dated 6/8/2008 [The Commissiner of Income Tax 3 V/s. M/s.Shapoorji Pallonji Power Co. Ltd.] (unreported). 2. In this view of the matter, no substantial question of law is made out. Appeal is dismissed with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)