bsb IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. O.O.C.J. O.O.C.J. INCOME INCOME INCOME TAX APPEAL NO. 695 OF 2007 TAX APPEAL NO. 695 OF 2007 TAX APPEAL NO. 695 OF 2007 ALONGWITH ALONGWITH ALONGWITH INCOME INCOME INCOME TAX APPEAL NO. 390 OF 2006 TAX APPEAL NO. 390 OF 2006 TAX APPEAL NO. 390 OF 2006 ALONGWITH ALONGWITH ALONGWITH INCOME INCOME INCOME TAX APPEAL NO. 391 OF 2006 TAX APPEAL NO. 391 OF 2006 TAX APPEAL NO. 391 OF 2006 AND AND AND INCOME INCOME INCOME TAX APPEAL NO. 392 OF 2006 TAX APPEAL NO. 392 OF 2006 TAX APPEAL NO. 392 OF 2006 The Commissioner of Income Tax-13, Mumbai. ... Appellant (in all appeals) v/s Shri J.K.Budhwani ... Respondent (in all appeals) Mr.A.S.Shivsharan for the appellant in all appeals. Mr.J.D.Mistry i/by A.K.Jasani for the respondent in all appeals. CORAM: CORAM: CORAM: SMT. RANJANA DESAI & SMT. RANJANA DESAI & SMT. RANJANA DESAI & J. J. J. P. DEVADHAR, JJ. P. DEVADHAR, JJ. P. DEVADHAR, JJ. DATED: DATED: DATED: 2ND MARCH, 2009 2ND MARCH, 2009 2ND MARCH, 2009 P.C.: 1. Learned counsel for the appellant fairly states that the issues involved in these appeals are answered against the Revenue as per the decision of the Division Bench of this Court (Rebello & Mohite, JJ.) (Rebello & Mohite, JJ.) (Rebello & Mohite, JJ.) in Commissioner Commissioner Commissioner of Income-tax Central-I v/s M/s.Metro Shoes of Income-tax Central-I v/s M/s.Metro Shoes of Income-tax Central-I v/s M/s.Metro Shoes Ltd. Ltd. Ltd. delivered in Income Tax Appeal No.367 of 2002 Income Tax Appeal No.367 of 2002 Income Tax Appeal No.367 of 2002 and 2 other accompanying matters on 3.3.2008. 2. In view of this, the appeals are dismissed. JUDGE JUDGE JUDGE JUDGE JUDGE JUDGE