SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL INCOME TAX APPEAL INCOME TAX APPEAL (LOD) NO.240 OF 2006 (LOD) NO.240 OF 2006 (LOD) NO.240 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. Manoj Sadarangani ..Respondent. Mr.A.S.Rao for appellant. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 1ST OCTOBER, 2007. DATED : 1ST OCTOBER, 2007. DATED : 1ST OCTOBER, 2007. P.C. :- P.C. :- P.C. :- The learned Tribunal relied upon the Judgment of this Court in C.I.T. V/s. J.K. Investors C.I.T. V/s. J.K. Investors C.I.T. V/s. J.K. Investors reported in 248 I.T.R. 723 248 I.T.R. 723 248 I.T.R. 723. Considering the above, in our opinion, the question of law as framed would not arise. Hence appeal is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.)