IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 451 OF 2005 The Commissioner of Income Tax, City-I ....... ......Appellant V/s Rafiq A. Malik.... .... ......Respondent. Mr.Vimal Gupta i/by Mr.Pankaj Kapoor, Adv. For the appellant. Ms.Priya Damle, Adv. For the respondent. CORAM: SWATANTER KUMAR, C.J. & A.P.DESHPANDE, J. DATED: 29th JULY 2008. PC: Learned counsel appearing for the respondent states that the proposed question of law has already been dealt with and answered by a judgment of Division Bench of this Court in Income Tax Appeal No.17/07 decided on 14.7.07. For the same reasons as recorded in the said judgment we find no merits in this appeal. Hence appeal stands dismissed. CHIEF JUSTICE A.P.DESHPANDE, J.