1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1184 OF 2009 AND INCOME TAX APPEAL NO.1185 OF 2009 The Commissioner of Income Tax – XVI ..Appellant. Versus M/s.C. Mahendra Exports ..Respondent. Mr.K.R. Chaudhary for the appellant. Ms.A. Vissanji for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 25TH SEPTEMBER 2009 P.C. : 1. The learned counsel for the revenue fairly states that the issue sought to be raised in this appeal is covered by the Division Bench Judgment of this Court dated 18th February 2009 in the case of the CIT – 20 V/s. M/s.Amber Exports (India). 2. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)