: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.347 OF 2005 TAX APPEAL NO.347 OF 2005 TAX APPEAL NO.347 OF 2005 Deepak Fertilisers & Petrochemicals . Corporation Ltd., Pune ...Appellant V/s. Commissioner of Income-Tax, . City - III, Mumbai ...Respondent Mr.B.V. Jhaveri, Advocate, for the Appellant. Mr.Vimal Gupta with Mr.P.S. Sahadevan, Advocates, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 30TH JUNE, 2008. : 30TH JUNE, 2008. : 30TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondent. 2. The learned Counsel for the Appellant fairly states that the question of law raised in the above Appeal is squarely covered against the assessee and in favour of the Revenue by the judgment dated 23rd June, 2008 of this Court in the case of M/s.Deepak Fertilisers & Petrochemicals Corpn. Ltd. V/s. Commissioner of Income Tax - City II, Mumbai in Income Tax Appeal No.345 of 2005 with Income Tax Appeal No.346 of 2005 : 2 : 3. In view thereof, for the same reasons, we are not inclined to entertain the above Appeal and the same stands dismissed. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]