1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.242 OF 2008 Commissioner of Income Tax-21 ...Appellant vs. Shri.Sanjeev Chawla ...Respondent. --- Mr.N.A.Kazi, for appellant. Mr.A.R.Singh, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 1st August, 2008. P.C.:- Heard the learned Counsel appearing for both the sides. In view of the judgment of the Supreme Court in the case “Hero Exports Vs. Commissioner of Income Tax, (2007) 295 ITR 454 (SC)”, no question of law arises. The appeal is, therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)