1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3890 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.Mehta Investments, Mumbai ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. INCOME TAX APPEAL (L) NO.3892 OF 2008 The Commissioner of Income Tax – 4, Mumbai ..Appellant. Versus M/s.M.R. Share Broking Pvt. Ltd., Mumbai ..Respondent. Mr.Vimal Guptai for the appellant. None for the respondent. INCOME TAX APPEAL (L) NO.3939 OF 2008 The Commissioner of Income Tax – 17, Mumbai ..Appellant. Versus M/s.Avni Dye Chem Industries, Mumbai ..Respondent. Mr.D.K. Kamwal for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8th JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The issue sought to be raised in these appeals is squarely covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421. 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)