1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2427 OF 2009 The Commissioner of Income Tax – 25, Mumbai ..Appellant. Versus Alkesh K. Patel ..Respondent. Ms.Suchitra Kamble for the appellant. Mr.Anil Mishra i/by PKP Legal Solutions for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 30th March 2010. P.C. : 1. The learned counsel appearing on behalf of the Revenue and the learned counsel appearing on behalf of the assessee are agreed in stating before the Court that the facts of this case are similar to those in Income Tax Appeal No.24 of 2007, which has been disposed of by a judgment delivered today. For the reasons set out in the judgment in the companion appeal, this appeal shall stand disposed of in similar terms. In order to facilitate a fresh determination by the Tribunal on remand, the impugned order of the Tribunal dated 28th November 2008 is set aside and Income Tax Appeal No. 145/M/07 pertaining to assessment year 1996-1997 is restored to the file of the Tribunal for fresh decision. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)