IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.42 OF 2007 INCOME TAX APPEAL (L) NO.42 OF 2007 INCOME TAX APPEAL (L) NO.42 OF 2007 WITH INCOME TAX APPEAL (L) NO.43 OF 2007 INCOME TAX APPEAL (L) NO.43 OF 2007 INCOME TAX APPEAL (L) NO.43 OF 2007 WITH INCOME TAX APPEAL (L) NO.44 OF 2007 INCOME TAX APPEAL (L) NO.44 OF 2007 INCOME TAX APPEAL (L) NO.44 OF 2007 The CIT, Mumbai .. Appellant Vs. M/s.Regal Shoes .. Respondent Mrs.P.P.Bhosale with Mr.P.S.Sahadevan for Appellant. Mr. A.K.Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 15th April, 2008 DATE : 15th April, 2008 DATE : 15th April, 2008 P.C. P.C. P.C. 1. By consent, all the three Appeals are taken up for admission. Heard the learned Counsel for the parties. The learned Counsel for both parties agree that the questions raised in the present Appeals were also raised in the Appeal No.367/2002 & other connected Appeals in the case of CIT V/s Metro Shoes Ltd., and this Court by an order dated 3rd March, 2008 has held that the questions raised in those Appeals were purely questions of fact, and that there was no substantial question of law involved, and accordingly Appeal No.367/2002 and other connected Appeals were dismissed. On the same reasoning, the present Appeals also stand dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)