( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.402 OF 2005 INCOME TAX APPEAL (L) NO.402 OF 2005 INCOME TAX APPEAL (L) NO.402 OF 2005 The Commissioner of Income Tax-3 .. Appellant Vs. M/s.Shangrila Inv.& Trading Co.Pvt.Ltd. .. Respondent Mr.Vimal Gupta for the Appellant. Mr.Raj Darak for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. P.C. 1. By consent the Appeal is taken up for hearing. Heard the learned Counsel for the Appellant-revenue and the learned Counsel for the Respondent-assessee. The learned Counsel for the Appellant-revenue has pointed out that on the very same issue (as is involved in this Appeal), this Court by an order dated 11th June, 2007 passed in the Income Tax Application No.11/1999 has held that there was no substantial question of law involved in the case. Hence, for the same reasons as stated in our order dated 11th June, 2007 passed in the Income Tax Application No.11/1999, the present Appeal (L) No.402/2005 also stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)