=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.895 OF 2008 APPEAL NO.895 OF 2008 APPEAL NO.895 OF 2008 The Commissioner of Income Tax-13, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s Hitesh K. Shah C/o Kumar G. Shah, Parsi Galli, Mumbai 400 003 ...Respondent Mr A.S. Shivsaran for Appellant. Mr Rafiq Dada, Sr. Counsel with Mr Jitendra Jain and Mr Sumit Raghani i/b M/s PDS Legal for Respondent. CORAM CORAM CORAM : : : D.K. DESHMUKH AND J.P. DEVADHAR JJ. D.K. DESHMUKH AND J.P. DEVADHAR JJ. D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 15TH OCTOBER 2008 15TH OCTOBER 2008 15TH OCTOBER 2008 =2= P.C.- 1. The law involved in this appeal is identical to the law involved in Income Tax Appeal No.546 of 2008. Hence, in view of the order passed in Income Tax Appeal No.546 of 2008, this appeal is also disposed off in the same terms. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)