bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1117 OF 2004 The Commissioner of Income Tax ..Appellant Vs. Namrata Exports Pvt. Ltd. ..Respondent INCOME TAX APPEAL NO.384 OF 2005 The Commissioner of Income Tax ..Appellant Vs. Naheshri Marketing Ltd. ..Respondent Mr.Suresh Kumar for appellant in both appeals. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 28TH JULY, 2009 P.C. 1. Heard learned Counsel for the appellant. 2. Admittedly, the addition made in the hands of Mr.S.M.Khandhar by the Tribunal has become final and conclusive. In this view of the matter, there cannot be additional addition in the hands of present respondent. The view taken by the Tribunal in this regard on the similar lines as indicated herein cannot be faulted. In this view of the matter, both the appeals stand dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)