- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.557 OF 2008 ... The Commissioner of Income Tax ...Appellant v/s. Shri Ravikant Ruia ...Respondent ... Mr.R.Ashokan for the Appellant. Mr.A.K.Jasani for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 6TH OCTOBER, 2008 P.C.: The Tribunal by relying upon its decision in the case of group concern has allowed the claim of the - 2 - respondent. Admittedly, the Tax Appeal filed by the group concern bearing Tax Appeal No.601 of 2005 has been dismissed by this Court on 16th September, 2008. In this view of the matter the present appeal is also dismissed for the reasons recorded therein. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)