1 IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL (L) NO.2154 of 2006 APPEAL (L) NO.2154 of 2006 APPEAL (L) NO.2154 of 2006 The The The Commissioner Commissioner Commissioner of Income Tax of Income Tax of Income Tax City City City 17 Mumbai 17 Mumbai 17 Mumbai ...... Appellant Appellant Appellant vs vs vs Shri Shri Shri Balwant Mehtalia .. Balwant Mehtalia .. Balwant Mehtalia .. Respondent Respondent Respondent Mr.R.Asokan Mr.R.Asokan Mr.R.Asokan for for for Appellant Appellant Appellant Mr.M.Subramaniam Mr.M.Subramaniam Mr.M.Subramaniam with with with Mr.V.S.Hadade for Respondent Mr.V.S.Hadade for Respondent Mr.V.S.Hadade for Respondent CORAM CORAM CORAM : : : F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 : 4TH DECEMBER, 2007 P.C. P.C. P.C. 1.1.1. As the Notice of Motion for condonation of As the Notice of Motion for condonation of As the Notice of Motion for condonation of delay delay delay has been dismissed, the appeal also is has been dismissed, the appeal also is has been dismissed, the appeal also is dismissed. dismissed. dismissed. 2.2.2. Refund of Court fees as per rules. Refund of Court fees as per rules. Refund of Court fees as per rules. 3.3.3. Certified copy is expedited. Certified copy is expedited. Certified copy is expedited. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)