1 itxal1221-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1221 OF 2011 The Commissioner of Income Tax – II, Nashik ..Appellant. Versus Shri Sham Chhagan Nukumbh ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Shriram S. Kulkarni for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 22nd December 2011 P.C. : 1. Counsel for the parties state that similar question raised by the Revenue in the case of Commissioner of Income Tax V/s. Jayraj Kapadia, Income Tax Appeal No.5487 of 2010 has been dismissed by this Court on 15th July 2011. 2. In this view of the matter, the present appeal is also dismissed with no order as to costs. (A.R. Joshi, J.) (J.P. Devadhar, J.)