=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.607 OF 2008 APPEAL NO.607 OF 2008 APPEAL NO.607 OF 2008 The Commissioner of Income Tax-3, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Chandragupta Traders Pvt.Ltd., Nariman Point, Mumbai 400 021 ...Respondents Mr Vimal Gupta for Appellant. Mr J.D. Mistry with Mr P.C. Tripathi i/b Mr Raj darak for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. The learned counsel for both the sides agree that question Nos.1 and 2 raised in this appeal are covered by the judgment of this Court in the case of CIT v/s Akshay Textiles Trading and Agencies P.Ltd., reported in (2008) 304 ITR 401 (Bom) against the revenue. As regards question No.3 is concerned, all that it is sought to be contended that the question is not covered by the decision of the Apex Court in the case of Apollo Tyres Ltd. v/s CIT, reported in (2002) 255 ITR 273 (SC). There is no merit in the contention. Accordingly, appeal is dismissed with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)