(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.2652 OF 2007 The Commissioner of IncomeTax...Appellant Vs. Nishith M. Desai ..Respondent Mr. P.S. Sahadevan, for the Appellant. Mr. Firoze Andhyarjina, Senior Counsel with Ms. Aasifa Khan for the Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 11TH MARCH,2008 DATED: 11TH MARCH,2008 DATED: 11TH MARCH,2008 P.C.: P.C.: P.C.: . Considering the directions by the learned ITAT in our opinion the question of law as framed would not arise. Apart from that the tax incidence is also less than Rs.4.00 lakhs. Appeal accordingly disposed of. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, (F.I.REBELLO, (F.I.REBELLO, J.) J.) J.)