:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.487 OF 2001 The Commissioner of Income tax-III. ..Appellant. Vs. Shri. Omprakash M.Gupta (HUF). ..Respondent. Mr. Vimal Gupta with Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 28TH JANUARY,2008. PC : 1. The question of law No.1 as framed pertains to assessment year 1996.97 and it is covered by the judgment of this court reported in 124 ITR 4089 (Bombay). In so far as question No.2 is concerned, the same is covered by the judgment reported in 270 ITR 305. Considering the above, the question of law as framed would not arise and consequently, the appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)