1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3528 OF 2008 AND INCOME TAX APPEAL (L) NO.3529 OF 2008 AND INCOME TAX APPEAL (L) NO.3530 OF 20089 The Commissioner of Income Tax – 8, Mumbai ..Appellant. Versus M/s.Prince Plastics International Pvt. Ltd., Mumbai ..Respondents. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. Office objections, if any are over-ruled. Registry is directed to register these appeals. 2. The question sought to be raised in all these appeals is, whether all the units of the Assessee were distinct and separate industrial undertakings eligible for deduction u/s.80IA of the I.T. Act. It is not in dispute 2 that the question sought to be raised in this appeal revolves around findings of fact recorded by the Tribunal based on appreciation of evidence. Over and above, the tribunal has also recorded that the issue has already been settled in the case of assessee in the block assessment for the block period 1-4-1995 to 18-10-2000, wherein the tribunal has held as under : “65 In the light of the above discussion, we are of the view that the Learned CIT (A) was not justified in holding that Unit IV “”& V are not separate units and there is no justification in denying the assessee the benefit under section 80 IA/IB. Hence, we allow the appeal of the assessee.” 4. In the above view of the matter, we see no substantial question of law involved in these appeals. The appeals are thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)