SAS 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 (LOD) NO.2491 OF 2007 INCOME TAX APPEAL (LOD) NO.2491 OF 2007 INCOME TAX APPEAL (LOD) NO.2491 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Great Man Synthetics Pvt. Ltd. ..Respondent. Mr.Vimal Gupta with P.S.Sahadevan for appellant. Mr.P.C.Tripathi i/b. A.K.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 MAY, 2009. DATED : 8TH MAY, 2009. DATED : 8TH MAY, 2009. P.C. :- P.C. :- P.C. :- Heard learned counsel for the parties. Learned counsel for the revenue states that the issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court in the case of C.I.T. V/s. Emptee Poly-Yarn P. Ltd. C.I.T. V/s. Emptee Poly-Yarn P. Ltd. C.I.T. V/s. Emptee Poly-Yarn P. Ltd. reported in [2008] 305 I.T.R. 309 (Bom.) [2008] 305 I.T.R. 309 (Bom.) [2008] 305 I.T.R. 309 (Bom.). In this view of the matter, no substantial question arise in this appeal. Appeal is dismissed in limini 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.)