IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 413/2010 Commissioner of Income Tax -7 Appellant Vs. M/s Optimum Securities Pvt.Ltd. Respondent Ms.Padma Divakar for appellant Mr.A.K.Jasani for respondent CORAM-J.P.DEVADHAR AND MRS.MRIDULA BHATKAR,JJ DATE-10TH JANUARY,2011. P.C. . Learned counsel for the Revenue states that similar question was raised by the Revenue in Income Tax (L) Appeal No. 2798/2009 (The C.I.T. Vs. Optimum Stock Trading Co.Pvt.Ltd.) which has been dismissed on 19/12/2009 . In this view of the matter for the reasons stated therein the present appeal is also dismissed. No order as to costs. (MRS.MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)