IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 390 OF 2005 The Commissioner of Income tax-25 ).......Appellant versus Sharad G. Upadhye. )........ Respondant. Mr. A. Abhay i./b Pankaj Kapoor for the Appellant CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 16TH JULY 2008. P.C.: 1. The counsel for the appellant states that thr question of law raised in the present appeal is swuarely covered by the judgment of the Supreme Court in the case of 273 ITR 5. No question of law much less substantial question of law is involved. Hence appeal stands dismissed. CHIEF JUSTICE A.P. DESHPANDE, J.