1 vks IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.108 OF 2009 The Commissioner of Income Tax-3 ..Appellant -versus MRS. P.S. Aggarwal .. Respondents Mr.P.S.Sahadevan, for the appellant. Mr A.K.Jasani i/b Mr P.C.Tripathi CORAM: F.I.REBELLO & R.S.MOHITE, JJ. DATED: 18th February,2009 P.C. 1. Revenue is in appeal on the following questions of law. Whether in the facts and circumstances of the case and in law the Hon'ble ITAT was right in accepting assessee's reversing CIT(A)'s order whereby he had confirmed the addition made by AO, and holding that the impugned amount was received by the Assessee-Director from Citi Bank in consideration of restrictive covenant for two years and not from DBS, and that the same was capital receipt not liable to tax? 2. The issue is covered by the judgment of this Court in Commissioner of Income Tax -vs- Narendra D Desai (2008) 214 CTR (Bom) 190, 2008 1 DTR. Considering above judgment, question 2 shall not arise. Consequently appeal dismissed. (R.S.MOHITE, J) (F.I.REBELLO, J)