1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1491 OF 2009 The Commissioner of Income Tax – 8, Mumbai ..Appellant. Versus M/s.Santogen Silk Mills Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Hitesh Joshi with Mr.S.G. Lakhani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 14TH SEPTEMBER 2009 P.C. : 1. Heard. So far as first question is concerned, learned counsel for the revenue agrees that the said question does not survive in view of the subsequent order passed by the Tribunal on 11-1-2008. 2. So far as second question is concerned, the same revolves around finding of fact based on appreciation of evidence. 3. So far as third question is concerned, the same is covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9/2/2009 in the case of Director of Income Tax (International Taxation) V/s. M/s.Oman International Bank SAOG (unreported). 4. In this view of the matter, no substantial question of law arises from the order of the tribunal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)