AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2237 OF 2007 The Commissioner of Income- Tax, Mumbaui City - 21 ..Appellant. V/s. Mr.Sanjeev Chawla ..Respondent. Mr.N.A. Kazi for the appellant. Mr.Ajay R. Singh for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Identical issue involved in the earlier assessment year came to be dismissed by an order of this Hon’ble Court on 1-8-2008 in Income Tax Appeal No.242 of 2008, relying upon the judgment of this Court in the case of Hero Exports V/s. Commissioner of Income Tax (2007) 295 ITR 454 (SC). 2. In this view of the matter, there is no substantial question of law involved in this appeal. The appeal, is therefore, dismissed. No order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)