IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.136 OF 2009 The CIT, City-XX )..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 Ld. ITAT was right in holding that the estimation of income of the Assessee at 6% of the gross-receipts is fair and reasonable instead of 30% calculated by the A.O.? (b) Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT was right in relying on the anology of TDS, provisions for calculating the estimation of profits ? (c) Any other questions of law that this Hon’ble Court may be pleased to formulate in favour of the Appellant ? 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)