(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 163 OF 2009 INCOME TAX APPEAL NO. 163 OF 2009 INCOME TAX APPEAL NO. 163 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shri Shankar Sharma ...Respondent Mrs. Devki Iyer for the Appellant. Mr. P.C. Tripathi with Ms. Aasifa Khan 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: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 P.C.: P.C.: P.C.: . Considering the judgment of this court in Commissioner of Income Tax Versus Star Chemicals, 220 CTR 317 and in Director of Income Tax, International Taxation Versus Oman International Bank, SAOG in Income Tax Appeal No. 114 of 2009 decided on 9.2.2009. The question of law as framed would not arise. Consequently appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.)