- (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.