1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2364 OF 2009 The Commissioner of Income Tax – 1, Mumbai ..Appellant. Versus Shri Harish P. Dadia (HUF) Mumbai ..Respondent. Mr.Suresh Kumar for the appellant. Mr.K. Gopal for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 13th January, 2010. P.C. : 1. The learned counsel appearing on behalf of the revenue states that the issues which are raised in the appeal are covered against the revenue by the Judgment of this Court in the case of Uttamchand Jain reported in 182 Taxman 243. 2. In the circumstances, we find no substantial question of law in the appeal. The Appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)