=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 CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INOCOME INOCOME INOCOME TAX TAX TAX APPEAL (L) NO.2022 OF 2006 APPEAL (L) NO.2022 OF 2006 APPEAL (L) NO.2022 OF 2006 The Commissioner of Income Tax-3, Aayakar Bhavan, M.K. Road, Mumbai 400 020 ...Appellant v/s M/s Silverline Technologies Ltd. Nariman Point, Mumbai 400 021 ..Respondents Mr Vimal Gupta for Appellant. None 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 : 22ND AUGUST 2008 22ND AUGUST 2008 22ND AUGUST 2008 =2= P.C.- 1. Heard learned counsel appearing for the appellant. The Tribunal has relied on the judgment of the Special Bench in the case of Wallfort Shares and Stock Brokers Ltd. v/s ITO and anr., reported in 96 ITD 1 (Mumbai)(SB). That judgment has been confirmed by this Court and therefore, this appeal cannot be entertained. Appeal is disposed off. . 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.)