srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1896 OF 2009 WITH INCOME TAX APPEAL (L) NO. 1236 OF 2009 The Director of Income Tax ..Appellant Vs. Expand Fast Holding Ltd. ..Respondent Mr. Parag A Vyas for the Appellant. Mr. Sanjiv M. Shah for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 23rd June, 2009 P.C. Heard for the parties. The delay in filing the appeal is of 36 days. For the reasons stated in the affidavit, delay is condoned. Notice of Motion is made absolute. Registry is directed to register the appeal. Office objections are overruled. Both the parties agree that the issue sought to be raised in this appeal is covered by the Judgment of this Court in the case of Pfizer Corporation Vs. Commissioner of Income Tax reported 259 ITR 391. Learned counsel for the Revenue-Appellant submits that Tribunal has relied upon the order against which no appeal has been preferred by the Department. Learned counsel for the Revenue-Appellant could not distinguish the said judgment. Under these circumstances, we see no merit in the appeal to entertain the same. In this view of the matter, for the reasons stated therein, the appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)