:1: [ASN] [ASN] [ASN] IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.141 OF 2009 The Commissioner of Income tax-1. ..Appellant. Vs. M/s. Harisiddha Trading & Finance Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Mr. F.V. Irani with Mr.A.K. Jasani for the Respondent. CORAM : F.I.REBELLO & R.S.MOHITE, JJ. DATE : 2ND MARCH, 2009. PC : 1. Revenue is in appeal on the following question. Whether in the facts and circumstances of the case and in law the Tribunal is right in setting aside the finding of the Assessment officer and holding that no amount of notional interest on interest free deposit can be added by computing the value of the property? 2. In respect of the same assessee for the assessment years 1997-98 and 1998-99, revenue was in appeal in respect of the very same question. By order dated 29.1.2008 in ITXA No.1799 of 2006, for the reasons set e out therein, the said appeal was dismissed. For the same reasons, we find no merit in this appeal. Consequently, appeal dismissed. :2: (R.S. MOHITE, J.) (F.I. REBELLO, J.)