1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.431 OF 2008 AND INCOME TAX APPEAL (L) NO.432 OF 2008 AND INCOME TAX APPEAL (L) NO.433 OF 2008 The Commissioner of Income Tax – 18, Mumbai ..Appellant. Versus Smt.Chetna Anil Shah ..Respondent. Mr.P.S. Sahadevan i/by Mr.K.R. Chaudhari for the appellant. Mr.K. Gopal with Mr.Jitendra Jain for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 16th JUNE, 2009 P.C. : 1. Heard learned counsel for the parties. 2. Both parties agree that the issue sought to be raised in the present Appeal is covered by the order of this Court passed in group appeals, lead Appeal being Income Tax Appeal (L) No.674 of 2008 on 22-10-2008 in the case of C.I.T. V/s. Anil Liladhar Shah. In this view of the matter, no substantial question of law arises in these appeals. The appeals are therefore dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)