IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.2882 OF 2009 The Commissioner of Income Tax -III ..Appellant. Vs. Smt. Rekhabai K. Valecha ..Respondent. .... Mr. S.K. Bhatnagar with Mr. N.R. Prajapati for the Appellant. Mr. Sujeeth S. Karkal i/b Mr. Ajay R. Singh for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 27th January, 2010. P.C. : The office objections are waived. Counsel appearing on behalf of the revenue states that the issues which arise in the appeal are covered against the revenue by a judgment of the Division Bench of this Court in CIT v. Uttamchand Jain ( (2009) 182 Taxman 243) and by the judgment in CIT v. Madhu Motwani (ITA 1400 of 2008 and connected matters decided on 2nd September, 2009). In view of the statement made on behalf of the revenue, the appeal does not raise any substantial question of law and is accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)