1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.273 OF 2008 The Commissioner of Income Tax-3. ...Appellant vs. M/s.Suraj Diamonds (India) Ltd. ...Respondent. --- Mr.Vimal Gupta, for appellant. Mr.A.K.Jasani, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 8th August, 2008. P.C.:- Heard the learned Counsel appearing for both the sides. It is clear from the order of the tribunal that the Revenue had accepted before the Tribunal that the question is covered by the judgment of the Division Bench of this Court in the case 2 “Commissioner of Income tax Vs. Punit Commercial Ltd., 245 ITR 550”. In view of this, in our opinion, the appeal cannot be entertained. Hence, it is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)