1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.296 OF 2008 The Commissioner of Income Tax-13. ...Appellant vs. Mr.Hakimuddin I.Penwala. ...Respondent. --- Ms.Anamika Malhotra, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 14th August, 2008. P.C.:- 1. The learned Counsel appearing for appellant states that this case is covered by the judgment in the case “295 ITR 495, Ruchi Associates (P) Ltd. Vs. Assistant Commissioner of Income Tax” which is decided against the department. The Statement is accepted. Appeal is, therefore, dismissed. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)