:1: bgp bgp bgp 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 CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.57 OF 2006 TAX APPEAL NO.57 OF 2006 TAX APPEAL NO.57 OF 2006 Dharmesh H.Doshi ..Appellant Vs. Deputy Commissioner of Income Tax ..Respondent Mr.A.K.Jasani for the Appellant. Mr.P.S.Sahadevan for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 12TH NOVEMBER, 2008 : 12TH NOVEMBER, 2008 : 12TH NOVEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Both the learned Counsel for the parties categorically state that in view of the judgment in the case of Commissioner Commissioner Commissioner of Income Tax Vs. Jannhavi Investments of Income Tax Vs. Jannhavi Investments of Income Tax Vs. Jannhavi Investments Pvt.Ltd. Pvt.Ltd. Pvt.Ltd. [2008] 304 ITR 276 (Bom) [2008] 304 ITR 276 (Bom) [2008] 304 ITR 276 (Bom), the question of law raised in the present Appeal is squarely covered in favour of the Assessee and against the Revenue. In view thereof, the Appeal is allowed and the question of law answered in favour of the Assessee and against the Revenue. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)