hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 118 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shri. Dilip M. Bang ... Respondent WITH INCOME TAX APPEAL NO. 119 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Shri. Kishore M. Bang ... Respondent Mr. D.A. Athavale for the Appellant. Mr. A.K. Jasani for Respondents. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: FEBRUARY 17, 2009 DATED: FEBRUARY 17, 2009 DATED: FEBRUARY 17, 2009 P.C. P.C. P.C. . Both these appeals are disposed of by this common order as common question of law arises. . The appeal is in respect of block assessment 1.4.1991 to 31.3.2001. . The question of law referred pertains to what is known as "Dividend stripping". . The said issue has been answered in favour of the Assessee by the judgment of this court in CIT Vs. M/s. Wallford Shres & stocks reported in 219 CTR 409. Considering the above, question of law as framed would not arise and consequently appeals disposed of. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)