IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1009 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. Smt.Manda S. Panchmatia. ... Respondent. AND INCOME TAX APPEAL NO. 1010 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. Shri Mukesh M. Panchmatia. ... Respondent. D.K.Kamwal for the appellant. Atul K. Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are over-ruled. By consent of parties, appeal is taken up for hearing. Heard learned counsel for the appellant. The issue sought to be raised in this appeal is covered by the judgment of this Court in the case of C.I.T. v. Wallfort Shares and Stock Brokers Pvt.Ltd., 310 ITR 421. In this view of the matter, no substantial question of law is involved in these appeals. Both appeals are dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)