1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2223 OF 2009 The Commissioner of Income Tax-22 ..Appellant. Vs. M/s. J.J. Construction Co. ..Respondent. .... Mr. Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 24th February, 2010. P.C. : The appeal pertains to Assessment Year 1998-99. By a common order of the Tribunal dated 10th September, 2008 the appeal filed by the Revenue for Assessment Years 1997-98 and 1998-99 was dismissed. The Tribunal held that recourse to the provisions of Section 147 of the Income Tax Act, 1961 was not warranted. Against the order of the Tribunal pertaining to Assessment Year 1997-98 an appeal filed by the Revenue (ITA 646 of 2009) was dismissed by the Division Bench on 31st July, 2009 with the following observations : “Heard learned counsel for the parties. The question sought to be raised in the appeal has already been considered by this Court in the case of CWT v. HUF of Late H.H. Shri J.M. Scindia, W.T. No.1001 of 2007. Learned counsel for the revenue could not distinguish the said judgment. In this view of the matter, no substantial question of law is involved in the appeal. The appeal is, therefore, dismissed with no order as to costs.” 2 Counsel appearing on behalf of the Revenue has placed the aforesaid decision of this Court on the record and has not made any effort to distinguish the case. In the circumstances the appeal does not raise any substantial question of law and shall accordingly stand dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)