(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 168 OF 2009 INCOME TAX APPEAL NO. 168 OF 2009 INCOME TAX APPEAL NO. 168 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shyam Sunder Hurgat ... Respondent Mr. S.K. Bhatnagar with Mr.N.R. Prajapati for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 P.C.: P.C.: P.C.: . The question of law as framed are covered by the judgment of this court in Commissioner of Income Tax Vs. Inder V. Nankani in Income Tax Appeal NO. 128 of 2009 decided on 24.2.2009. . In the light of that there is no merit in this appeal which is accordingly dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)