1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.219 OF 2008 The Commissioner of income Tax-9 ...Appellant vs. M/s.Sign Design Pvt.Ltd. ...Respondent. --- Mr.Saluja, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 25th July, 2008. P.C.:- 1. Heard the learned Counsel appearing for appellant. The tribunal has held that in the subsequent year the same activity was held to be manufacture, there is nothing on record to indicate that in the assessment year there was any change in 2 the activity. In our opinion, therefore, no question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---