1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.613 OF 2009 The Commissioner of Income-tax-12 .. Appellant vs. M/s.Sopariwala Exports .. Respondent Ms.Suchitra Kamble for Appellant Mr.P. Toprani for Respondent CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19th JUNE, 2009 P.C.: 1.Heard learned Counsel for the revenue and the assessee. So far as the first and second questions i.e. (a) and (b) mentioned in the Appeal Memo are concerned, the Tribunal has relied upon its order on the earlier decision of the Co-ordinate Bench in the case of assessee itself, which the revenue has accepted. Under these circumstances, we see that no substantial question of law arises in these two questions. 2.So far as the third question i.e. (c) mentioned in the Appeal Memo is concerned, the Tribunal has relied upon a judgment of this Court in the case of CIT vs. J.K. Investors (Bombay) Ltd., 248 ITR 723 which is upheld by the Apex Court. 2 3.In this view of the matter, no substantial question of law is involved in this Appeal. Appeal is, therefore, dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]