1 IT APPEAL NO.3134-09 mmj IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3134 OF 2009 The Commissioner of Income Tax-IT Kolhapur ..Appellant Vs. Shri Ramchandra Mahadeo Patil ..Respondent Mr. Vimal Gupta for the Appellant Mr. S. N. Inamdar for the Respondent CORAM : V C DAGA AND R M SAVANT, JJ. DATE : 20th September, 2010 P.C. 1 Heard the learned Counsel for the parties. 2 Perused Appeal 3 The view taken by the Tribunal cannot be faulted with. As a matter of fact, the said view is in consonance with a view of the Apex Court in the case of Manish Maheshwari Vs. Assistant Commissioner of Income Tax reported in (2007) 289 ITR 341(SC). In the result, the Appeal is, therefore, dismissed for want of substantial questions of law with no order as to costs. [R.M.SAVANT, J] [V C DAGA, J]