: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.747 OF 2007 TAX APPEAL NO.747 OF 2007 TAX APPEAL NO.747 OF 2007 The Commissioner of Income Tax, . City - 21, Mumbai ...Appellant V/s. Ramesh H. Ashar ...Respondent Mr.Vimal Gupta, Advocate, for the Appellant. Mr.Rahul K. Hakani, Advocate, i/b. Mr.A.R. Singh, for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 19TH JUNE, 2008. : 19TH JUNE, 2008. : 19TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant and the learned Counsel for the Respondent. 2. Both the learned Counsel categorically state that the question of law raised in the present Appeal was raised in a similar Appeal being Income Tax Appeal No.693 of 2004 before this Court. Being the same assessee wherein this Court has held in favour of the assessee and against the Revenue, in view of the same we dismiss the above Appeal. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]