(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 3465 OF INCOME TAX APPEAL (L) NO. 3465 OF INCOME TAX APPEAL (L) NO. 3465 OF 2008 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shri.Onkarnath N. Kapila ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. P.J. Pardiwala, Sr.Counsel with Mr.A.K. Jasani for Respondent. 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.: . In so far as questions 5.1(i) and 5.1(ii) are concerned, the same are covered by the order of this court in C.I.T. Central II Versus Rajesh Kapila decided on 16.2.2009. . In so far as questions 5.1(iii) and 5.1(iv) are concerned, the tax effect would be less than 4 lacs. In the light of that we do not propose to answer the issue in this appeal and leave it open to be decided in appropriate case. Appeal 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.)