1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1195 OF 2009 The Director of Income Tax ..Appellant. V/s. M/s. Piaggio Vehicles Pvt. Ltd. ..Respondent. Mrs.Devki Iyer for appellant. Ms. A. Vessanjee with S.J. mehtafor respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue and the respondent. The Tribunal has relied upon the order of this Court passed in Writ Petition bearing No.4891 of 2006. In that order, this Court has already recorded a finding that the Circular No.790 dated 20th April, 2000 is not applicable to the facts of the case. The same circular is being made foundation for a substantial question of law in the present appeal. So long as the finding given by the Division Bench of this Court with regard to non applicability of the circular is holding the field, it can hardly be said that any substantial question of law arise in the appeal. The Tribunal has taken a correct view in the matter. In this view of the matter, the appeal is dismissed in limini for want of any substantial question of law, with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)