1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3039 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Uniglory Projects P. Ltd. ..Respondent. AND INCOME TAX APPEAL (L) NO.3040 OF 2008 AND INCOME TAX APPEAL (L) NO.3041 OF 2008 AND INCOME TAX APPEAL (L) NO.3042 OF 2008 AND INCOME TAX APPEAL (L) NO.3044 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Roshanlal Agarwal ..Respondent. Mr.A.L.Gore for appellant. Mr.P.Toprani i/b. Jayesh Patel for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- Heard learned counsel for the revenue and the respondent. Learned counsel for the revenue fairly states that the issue sought to be raised in the above appeals is covered by the Division Bench judgment of this Court in the case of CIT V/s. Walfort Share and Stock Brokers P. Ltd. reported in [2009] 310 I.T.R. 421. In this view of the matter no substantial question of law arise in the appeals. All the appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)