1 itxa2930-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2930 OF 2010 The Commissioner of Income Tax-6, Mumbai ..Appellant. V/s. M/s. Grasim Industries Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. Mr. J.D. Mistri, senior Advocate with A.K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 5TH SEPTEMBER, 2011 P.C. :- 1. Though several questions (A to O) are raised in this appeal, counsel for the revenue fairly states that all the questions (except questions B & L) raised in this appeal were also raised by the revenue in Income Tax Appeal No.417 of 2010 in the assessee's own case and the said appeal has been dismissed by this Court today i.e. 5/9/2011. In these circumstances, the said questions cannot be entertained. 2. As regards question B is concerned, counsel for the revenue states that he has instructions not to press question B as the revenue 2 itxa2930-10 has accepted the decision of the ITAT. 3. As regards question L is concerned, the said question is covered against the revenue by the decision of the Apex Court in the case of DCIT V/s. Core Health Care Ltd. reported in [2008] 298 ITR 194 (SC) and also the decision of this Court in CIT V/s. Tata Chemicals Ltd. reported in [2002] 256 ITR 395 (Bom). Accordingly, the said question cannot be entertained. The appeal is disposed off accordingly with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)