IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1977 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Sumi Gems. ` ... Respondent. P.S.Sahadevan i/b. Anuradha Mane for the appellant. J.D.Mistry i/b. Shah Jayendra S for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 8th October 2009. P.C. : Heard learned counsel for the parties. 2. Learned counsel for appellant- revenue fairly submits that the issues sought to be raised in this appeal is covered by the judgment of this Court in the case of C.I.T. v. Badridas Gauridu (P.) Ltd., (2003) 261 ITR 256 (Bom.). The said judgment is also relied upon by the Tribunal in its judgment. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)