1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1010 OF 2008 WITH INCOME TAX APPEAL (L) NO.1011 OF 2008 The Commissioner of Income Tax Central III ..Applicant vs. M/s.Wim Plast Ltd. .. .. Respondent Mr.P.S. Sahadevan for Applicant. Mr.A.K. Jasani for Respondent. ---- CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19 th JUNE, 2009 P.C.: 1. Heard learned Counsel for parties. Perused the papers. Both the Appeals taken up for hearing on admission. 2. Both parties agree that issue sought to be raised with regard to maintainability of rectification proceedings under Section 154 has already been considered and decided by a Division Bench of this Court in the case of CIT vs. M/s.Cello Writing Instruments & Containers P. Ltd. in Income Tax Appeal No.195 of 2009 on 31 st March 2009. An identical issue is involved in both the present Appeals. Since the issue has already been decided by this Court, no substantial question of law is involved. Both the Appeals 2 are, therefore, dismissed in limine. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]