1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.981 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Amal Parikh ..Respondent. Mr.P.S.Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421. Therefore, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)