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 NO.556 OF 2003 INCOME TAX APPEAL NO.556 OF 2003 INCOME TAX APPEAL NO.556 OF 2003 WITH WITH WITH INCOME TAX APPEAL NO.557 OF 2003 INCOME TAX APPEAL NO.557 OF 2003 INCOME TAX APPEAL NO.557 OF 2003 WITH WITH WITH INCOME TAX APPEAL NO.558 OF 2003 INCOME TAX APPEAL NO.558 OF 2003 INCOME TAX APPEAL NO.558 OF 2003 The CIT .. Appellant Vs. M/s.Cheemo Leather Boutique .. Respondent Mr.P.S.Sahadevan i/by Mr.R.A.Vaishampayan for Appellant. Mr.Sanjiv M.Shah for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 28th August, 2008 DATE : 28th August, 2008 DATE : 28th August, 2008 P.C. P.C. P.C. 1. The learned Counsel for both the parties categorically state that the question of law raised in these Appeals is squarely covered by the judgment of this Court dated 3.3.2008 passed in the ITXA 367 of 2002 & other connected Appeals in the case of The CIT The CIT The CIT V/s.M/s.Metro Shoes Limited, V/s.M/s.Metro Shoes Limited, V/s.M/s.Metro Shoes Limited, in favour of the Assessee and against the Revenue. In view thereof, the question of law raised in the above Appeals is answered in favour of the Assessee and against the Revenue. All the three Appeals stand disposed of. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)