bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2687 OF 2009 Commissioner of Income Tax ..Appellant Vs. Hirendra Kumar B. Ruia India Safety Vults Ltd. ..Respondent Ms.Suchitra Kamble for appellant. Mr.S.M.Shah for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 14TH DECEMBER,2009 P.C. 1. Heard. Perused appeal. Office objections are overruled. Registry is directed to register the appeal. 2. Learned Counsel for both the parties fairly state that the issue sought to be raised in the appeal is squarely covered by the judgment of this Court in the case of Rallis India Ltd. Vs. Dy. CIT and Ors.(2006) 284 ITR 159 (Bom), against the Revenue. In this view of the matter, the appeal stands dismissed in limine for want of substantial question of law. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)