IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.224 OF 2009 The CIT-20 )..Appellant Vs. Shri Kripashankar Chaturvedi )..Respondent ---- Mr.R.Ashokan with Ms.Suchitra Kamble for the appellant. Mr.Harnansingh Khalse for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 18.03.2009. P.C. 1. The substantial questions of law as enumerated in paragraph-4 of this appeal are as under :- (a) Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT is justified in directing the Assessing Officer to adopt net profit rate at 6% of the receipts as against 15% adopted by the assessing Officer ? (b) Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT is justified in not considering the fact that the Revenue is in appeal before the Bombay High Court against the decision of the ITAT order dated 11.03.2005 for A.Y.1997-98 on the issue of estimation of income at 6% of the receipts as against 30% adopted by the AO in the original assessment order ? 2. The said questions were also raised in Income-tax Appeal No.1076 of 2007. The impugned order of ITAT also refers to its order which was the : 2 : subject matter of challenge in Income-tax Appeal No.1076/2007. We have given reasons while dismissing Income-tax Appeal No.1076/2007 which is dismissed by a separate order passed today. For the same reasons we find that there is no substance in this appeal. The questions as framed do not arise and appeal stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)