( 1 ) 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 NO.1506 OF 2007 INCOME TAX APPEAL NO.1506 OF 2007 INCOME TAX APPEAL NO.1506 OF 2007 WITH WITH WITH INCOME TAX APPEAL NO.1564 OF 2007 INCOME TAX APPEAL NO.1564 OF 2007 INCOME TAX APPEAL NO.1564 OF 2007 The Commissioner of Income Tax .. Appellant Vs. M/s.Siddhivinayak Crane Services .. Respondent Ms.Anamika Malhotra with Mr.P.S.Sahadevan for Appellant. Mr.Jignesh Shah with Ms.Pallavi Divekar for Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 20th August, 2008 DATE : 20th August, 2008 DATE : 20th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. The learned Counsel for both the parties state that the very same question of law as involved in the present Appeals, has already been decided by this Court by an order dated 14.08.2008 passed in ITXA 322 of 2008 ITXA 322 of 2008 ITXA 322 of 2008 pertaining to the very same assessee in favour of the Assessee and against the Revenue. In view thereof, both the above Appeals stand dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)