1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2190 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Prince Multiplast Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. K. Gopal for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- 1. Heard learned counsel for the parties. Admit, on the following substantial question of law :- " Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the industrial undertaking of the respondent in which the activities are separately carried out in separate infrastructure, forms only one manufacturing unit for the purpose of section 80IA/80IB of the Act ? " 2. Mr. Gopal waives service for the respondent. 3. To be heard along with Income Tax Appeal No.397 of 2006. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)