: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 ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.276 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Otters Constn.Co. ..Respondent. Mr.R.G.Bhat with Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. PC : 1. The question of law is framed in Para-4 of the Appeal Memo. It was the revenue who was in appeal before the Tribunal. The Commissioner (Appeals) has relied upon the judgment of this court in the case of CIT Vs. J.K. Investors 112 Taxman 180 (Bom). The issue arose out of interest free deposit received by the assessee from lessee. Considering the judgment of this court as also the Calcutta High Court as cited in Para-6 of the appeal, the appeal preferred by the revenue was dismissed. Considering that the learned CIT (Appeals) has relied upon the judgment of this court, the question of law as framed would not arise and consequently the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)