SAS 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 (L) NO.3009 OF 2007 INCOME TAX APPEAL (L) NO.3009 OF 2007 INCOME TAX APPEAL (L) NO.3009 OF 2007 The Comissioner of Income Tax ..Appellant. V/s. Shri Sanjay Dattaram Shirke ..Respondent. AND AND AND INCOME TAX APPEAL (L) NO.3010 OF 2007 INCOME TAX APPEAL (L) NO.3010 OF 2007 INCOME TAX APPEAL (L) NO.3010 OF 2007 The Comissioner of Income Tax ..Appellant. V/s. Shri Sunil R.Vartak ..Respondent. AND AND AND INCOME TAX APPEAL (L) NO.3011 OF 2007 INCOME TAX APPEAL (L) NO.3011 OF 2007 INCOME TAX APPEAL (L) NO.3011 OF 2007 The Comissioner of Income Tax ..Appellant. V/s. Shri Prakash D. Ghodekar ..Respondent. Mr.N.R.Prajapati with P.S.Sahadevan for appellant in all the appeals. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 8TH MAY, 2009. DATED : 8TH MAY, 2009. DATED : 8TH MAY, 2009. P.C. :- P.C. :- P.C. :- 1. Learned counsel for the revenue submits that the issue sought to be raised in the above appeals are covered by the judgment of this Court in the case of C.I.T. V/s. Nagesh Devidas Kulkarni C.I.T. V/s. Nagesh Devidas Kulkarni C.I.T. V/s. Nagesh Devidas Kulkarni reported in [2007] 291 I.T.R. 407 (Bom.) [2007] 291 I.T.R. 407 (Bom.) [2007] 291 I.T.R. 407 (Bom.). In this view of the matter, no substantial question of law arise in these appeals. Appeal are, therefore, dismissed in limin with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)