: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION GIFT GIFT GIFT TAX APPEAL (L.) NO.144 OF 2007 TAX APPEAL (L.) NO.144 OF 2007 TAX APPEAL (L.) NO.144 OF 2007 The Commissioner of Income Tax - 11, . Mumbai ...Appellant V/s. Master Khalif K. Mitha ...Respondent Mr.A.D. Kango, Advocate, for the Appellant. None for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 9TH JUNE, 2008. : 9TH JUNE, 2008. : 9TH JUNE, 2008. P.C. P.C. P.C. : : : . The learned Counsel for the Revenue seeks leave to withdraw the above Appeal in view of the decision of the Supreme Court in the case of Virtual Soft Systems Ltd. V/s. CIT [289 ITR 83 (SC)] which has been decided against the Revenue. 2. In view thereof, the Appeal is allowed to be withdrawn and dismissed as such. 3. Permissible Court fees shall be refunded, as per rules. : 2 : [A.V. [A.V. [A.V. NIRGUDE, J.] NIRGUDE, J.] NIRGUDE, J.] [DR. [DR. [DR. S. RADHAKRISHNAN,J.] S. RADHAKRISHNAN,J.] S. RADHAKRISHNAN,J.]