IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 1170 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.S.M.Dyechem Ltd. ... Respondent. J.S.Saluja for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd August 2009. P.C. : Heard learned counsel for the appellant. 2. The first question sought to be raised in this appeal is covered by the judgment of this Court in the case of C.I.T. v. Wallfort Shares and Stock Brokers Pvt.Ltd., 310 ITR 421. The second question is a consequential question. 3. So far as third question is concerned, while answering the said question the Tribunal has relied upon its earlier order. Even otherwise, the tax effect is less than Rs.4 lakh so far as third question is concerned. In this view of the matter, no substantial question of law is involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)