1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3608 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Omega Texrising (I) Limited, Mumbai ..Respondent. INCOME TAX APPEAL (L) NO.3888 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Kandoi Polytex P. Limited ..Respondent. INCOME TAX APPEAL (L) NO.3889 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Ricolene Syntex Private Limited, Mumbai ..Respondent. INCOME TAX APPEAL (L) NO.3894 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Wellknown Polyester Industries Limited, Mumbai ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. Mr.S.G. Dalal for the respondent in ITXA (L) 3888/2008 INCOME TAX APPEAL (L) NO.3933 OF 2008 The Commissioner of Income Tax – IV, Mumbai ..Appellant. Versus M/s.Vishnulaxmi Textiles Industries Pvt.Ltd., Mumbai ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.S.G. Dalal for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8th JULY, 2009 P.C. : 1. The question as framed in these appeals is covered by the judgment of this Court in the case of CIT V/s. Emptee Poly-Yarn P. Limited reported in [2008] 305 ITR 309 (Bom). 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)