HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 146 OF 200 INCOME TAX APPEAL NO. 146 OF 200 INCOME TAX APPEAL NO. 146 OF 2005 The Commissioner of Income Tax... Appellant Versus M/s. Satyanarayan Sekhsaria Pvt. Ltd. ... Respondent Mr.Vimal Gupta with Mr.P.S. Sahadevan for the Appellant. Mr. A.R. Singh with Mr. P.K. Parida for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 P.C. P.C. P.C. . The learned counsel for revenue had contended that the judgment of the tribunal is non speaking order. Yet considering the question of law and considering the Judgment of the Supreme Court in Hiro Exports Vs. CIT (2007) 295 ITR 454 (SC), the question as framed in Para 4(b) and (c) of the appeal memo would not arise. Consequently appeal disposed of. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)