1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.161 OF 2008 The Commissioner of Income Tax central-II. ...Appellant vs. Shah Rukh Khan. ...Respondent. --- Mr.B.M.Chatterjee, for Appellant. Mr.S.S.Shetty with Hilo Rai, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 18TH July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perused the order. So far as the first question is concerned, it is an admitted position that the same amount was sought to be taxed during the year 1993-94, however, the Commissioner held that the amount was not assessable to tax during the year 2 1993-94 and that order has become final. That amount was offered during the year 1995-96 and during that year it has been assessed to tax. As the order of the Commissioner passed during the previous year has become final, no exception can be taken to the order impugned in the appeal. So far as the second and third questions of law is concerned, it is clear that they are not questions of law. No question law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---