((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 584 OF 2007 The Commissioner of Income Tax ... Appellant Vs. M/s. Chokshi Kirtilal Jeshinglal & Co. ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. Mr. Atul K. Jasani for 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: JANUARY 21, 2008 DATED: JANUARY 21, 2008 DATED: JANUARY 21, 2008 P.C. P.C. P.C. . The relevant assessment year is 1997-98. The law as applicable therefore is Section 36(3) which came into effect from 21.4.1987. The learned tribunal noted the judgment of this court and discussion thereof subsequent to the amendment in CIT Vs. Vegetable Vitamin Foods Company Pvt. Ltd. and Ors. 209 ITR 340. In our opinion, considering the observations of this court in Vegetable Vitamins (supra) as to effect of law after the amendment, the question of law as framed would not arise. Consequently, appeal dismissed. ((-2-)) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)