1 ITA-571 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal No.571 of 2010 The Commissioner of Income-tax-2. .. .. Appellant v/s. Shri R.K. Jain .. .. .. Respondent Mr.Vimal Gupta for Appellant. Mr.K. Gopal with Mr.Jitendra Singh for Respondent. ----- CORAM : J.P. DEVADHAR & SMT.ROSHAN DALVI, JJ. DATED : 8th March 2011 P.C. : 1.Not on board. Taken on board. 2.Counsel for parties state that the question raised in this Appeal is covered against the Revenue by the decision of the Apex Court in the case of Assistant Commissioner of Income-Tax & anr. v. Hotel Blue Moon reported in (2010) 321 ITR 362 (SC). In view of this decision, the Appeal is dismissed. (SMT.ROSHAN DALVI, J.) (J.P. DEVADHAR, J.)