- (1.) DELAY condoned.
(2.) LEAVE granted. These appeals are directed against the order passed by the High Court of Bombay in Income Tax Appeal Nos. 49 and 152 of 2010 dt. 12 -10 -2011.
(3.) BY the impugned order(s) the High Court has dismissed the appeals filed by the revenue. The said order passed by the High Court reads as under: Heard. Perusal of Para 13 of the order passed by Commissioner of Income Tax (Appeals -II), Nagpur, reveals that there are concurrent findings that for the period from 1 -9 -2004 upto 31 -3 -2005, the provisions of Section 194C of the Income Tax Act, 1961 (as amended with effect from 1 -10 -2004) have been applied. We, therefore, find no substantial question of law arising in the matter. Appeal is rejected.;