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. 147 OF 200 INCOME TAX APPEAL NO. 147 OF 200 INCOME TAX APPEAL NO. 147 OF 2005 The Commissioner of Income Tax... Appellant Versus Sainara Properties Pvt. Ltd. ... Respondent Mr. V.G. Gupta with Mr.P.S.Sahadevan for the Appellant. Mr.J.D.Mistry with Mr. Raj Darak for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 P.C. P.C. P.C. . The Asessing Officer had determined the annual letting value under Section 23(1)(a) of the Income Tax Act. Considering the Judgment of this court in CIT Vs. J.K.Industries Bombay Limited, 214 ITR 723, the question of law as framed would nota rise. Consequently , appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)