1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.496 OF 2009 The Commissioner of Income Tax-22. ...Appellant. Vs. Dilip P. Karani. ...Respondent. .... Ms.Suchitra Kamble for the Appellant. Ms.Madhavi Tavanandi for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. January 18, 2010. P.C. : The appeal was admitted on the following substantial question of law: “ Whether, on the facts and circumstances of the case and in law, the ITAT was right in deleting the addition made by A.O. of Rs.17,51,400/- u/s.68 of the Income Tax Act, 1961 being the fictitious capital gains disclosed by the assessee under VDIS, 1997 and sum of rs.53,542/- was added u/s.69C being bogus commission @ 3% on sale despite the assessee failed to discharge the burden of proof placed upon it u/s.68 of the Income Tax Act, 1961?” Counsel appearing on behalf of the Revenue has placed on record, a judgment of a Division Bench of this Court, dated 2nd July 2009 in CIT vs. Uttamchand Jain, (Income Tax Appeal 634 of 2 2009) and stated that the question of law would stand covered against the Revenue, in terms of the aforesaid judgment. No distinguishing features have been brought to the notice of the Court. In the circumstances, following the law laid down by the Division Bench, in the case of Uttamchand Jain (supra), we dismiss the appeal. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)