1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.810 OF 2009 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus Shri Thakershi H. Gala ..Respondent. INCOME TAX APPEAL (L) NO.811 OF 2009 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus Smt.Neeta S. Gala ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Jitendra Singh for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Heard learned counsel for the revenue. The question sought to be raised in these appeals revolve around deletion of additions made on account of alleged unaccounted income from sale of jewellery declared under VDIS. The learned counsel for the revenue submits that the certificate issued under VDIS Scheme has not been cancelled. He further submits that the issue sought to be raised in this appeal is covered by the judgment of this Court decided on 2-7-2009 in the case of CIT, Thane V/s. Dinesh P. Karia (lead case being Income Tax Appeal No.547/2009). 2. In view of the statement made by the learned counsel for the revenue, we do not find any substantial question of law involved in these appeals. The appeals are accordingly dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)