IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
                       ITA 726/2007  
 COMMISSIONER OF INCOME TAX                          ..... Appellant 
 Through :       Ms. P.L. Bansal, Advocate. 
 versus 
 GEM SANITARY APPLIANCES P.LTD.                    ..... Respondent 
 Through :       Mr. B.N. Jha, Advocate. 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE DR. JUSTICE S.MURALIDHAR 
 . 
 O R D E R 
                                    09.08.2007 
 For the reasons recorded in ITA NO. 625/2007 (Commissioner of Income Tax 
 vs.  Gem Sanitary Appliances Pvt. Ltd.) decided on 20th July, 2007 in respect of 
 the same Assessee,  no substantial question of law arises. 
 Dismissed. 
 . 
 MADAN B. LOKUR, J 
 . 
 . 
 . 
 S.MURALIDHAR, J 
 AUGUST    09, 2007 
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