:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY , ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.151 OF 2006 TAX APPEAL NO.151 OF 2006 TAX APPEAL NO.151 OF 2006 The Commissioner of Income Tax, ..Appellant Vs. M/s.Akanksha Enterprises ..Respondent Mr.R.A.Vaishampayan for the Appellant. None for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 18TH OCTOBER, 2008 : 18TH OCTOBER, 2008 : 18TH OCTOBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the Appellant. None appeared for the Respondent, though served. In the above, the Appellant is seeking to raise the following substantial questions of law: 1. Whether on the facts and circumstances of the case and in law, the Tribunal is justified in confirming the order of Commissioner of Income Tax (A) and relying upon the Judgment of this Hon’ble Court in Commissioner of Income Tax Vs. J.K.Investors Ltd. 248 ITR 723? 2. Whether in the facts and in the circumstances of the case and in law whether while determining the Annual letting Value, the notional interest on interest free deposits can be considered? 2. We have perused the order dated 30th September,2008 passed by the Income Tax Appellate Tribunal. The Tribunal has relied on the order of our Court in the case of Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. Commissioner of Income Tax Vs. :2: J.K.Investors J.K.Investors J.K.Investors (Bombay) (Bombay) (Bombay) Ltd. 248 ITR 723 Ltd. 248 ITR 723 Ltd. 248 ITR 723, wherein, the issues involved in the present Appeal, have been decided in favour of the Assessee and against the Revenue. In view thereof, we are not inclined to entertain the above Appeal. Hence, the same stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)