=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.405 OF 2008 APPEAL NO.405 OF 2008 APPEAL NO.405 OF 2008 The Commissioner of Income Tax-19, Parel, Lalbaug, Mumbai 400 012 ...Appellant v/s Shri Rajesh Kumar Choudhary / Jain Santacruz (W), Mumbai 400 054 ...Respondent Mr K.R. Chaudhari for Appellant. None for Respondents. CORAM CORAM CORAM : : : D.K. DESHMUKH AND J.P. DEVADHAR JJ. D.K. DESHMUKH AND J.P. DEVADHAR JJ. D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 18TH OCTOBER 2008 18TH OCTOBER 2008 18TH OCTOBER 2008 =2= P.C.- 1. The dispute in this appeal is as to whether the Tribunal was justified in holding that the agricultural income claimed by the assessee cannot be considered as undisclosed income. The Tribunal has recorded the finding of fact that the assessee has been declaring agricultural income in the return of income on regular basis and the same has been accepted. Moreover, the Tribunal has relied upon its decision in the case of Piyushkumar G. Choudhary belonging to the same group wherein the agricultural income which was sought to be treated as undisclosed income has been set aside by the Tribunal. In this view of the matter, we see in merit in this appeal. Appeal is dismissed with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)