(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL LODGING NO.1763 OF 2008 The Commissioner of Income Tax.....Appellant Vs. M/s.Topaz Holdings Pvt.Ltd. ..Respondent Mr. P.S. Sahadevan, fo the Appellant. Mr. A.K. Jasani for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE, JJ. R.S.MOHITE, JJ. R.S.MOHITE, JJ. DATED: 5TH MARCH, 2009 DATED: 5TH MARCH, 2009 DATED: 5TH MARCH, 2009 P.C.: P.C.: P.C.: . The question of law which arises in this Appeal is as under:- "Whether on the facts and the circumstances of the case Hon’ble ITAT was right in law in holding that the dejure owner of the shares alone is entitled to receive the dividend declared by a company though the assessee might be defacto owner of the shares." 2. The issue is covered by the judgment of this Court in Commissioner of Income-tax vs. Aatur Commissioner of Income-tax vs. Aatur Commissioner of Income-tax vs. Aatur Holdings P. Ltd., 302 ITR 92 (Bom.). Holdings P. Ltd., 302 ITR 92 (Bom.). Holdings P. Ltd., 302 ITR 92 (Bom.). In the light of the above there is no merit in this Appeal which is accordingly dismissed. (-2-) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)