IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 415 OF 2006 The Commissioner of Income-tax. ... Appellant. V/s. Shri Sajjan Kumar Goenka. ... Respondent. D.K.Kamwal for the appellant. Ms.A.Visanjee for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 15th September 2009. P.C. : Heard learned counsel for the parties. 2. Both parties agree that that the issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court in the case of C.I.T. v. Narendra D. Desai, (2008) 214 CTR (Bom.) 190. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)