1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.899 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Mr. Nandlal M. Gandhi ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. The issue sought to be raised in the appeal is covered by the judgment of this Court in the case of CIT V/s. Sandhya P. Naik reported in 253 ITR 534. Learned counsel for the revenue could not distinguish the said judgment. In this view of the matter, no fault can be found with the view taken by the Tribunal. The appeal is, therefore, dismissed in limini with no order as to costs since no substantial question of law arise in the appeal. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)