1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.219 OF 2000 The Commissioner of Income tax Bombay City III, Bombay .. Petitioner. V/s. M/s.Maker Development Services Pvt.Ltd., Mumbai .. Respondent. Mr.Parag Vyas i/b. Mr.R.N. Bandopadhyay for the petitioner. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 19TH SEPTEMBER, 2005. DATED : 19TH SEPTEMBER, 2005. DATED : 19TH SEPTEMBER, 2005. P.C. : 1. The learned counsel for the revenue fairly states that the issue sought to be raised in this application is covered by the judgment of this Court in the case of D. Swarup V/s. Gammon India Ltd. [141 ITR 841]. Since the said judgment has been relied upon by the Tribunal, no question of law is involved in this application. The application is dismissed with no order as to costs. (V.C. DAGA, J.) (J.P. DEVADHAR, J.)