1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3486 OF 2008 The Commissioner of Income Tax – 12, Mumbai ..Appellant. Versus M/s.Alpha Enterprises ..Respondent. Mr.P.S. Sahadevan for the appellant. None for the respondent. INCOME TAX APPEAL (L) NO.3534 OF 2008 The Commissioner of Income Tax – 21, Mumbai ..Appellant. Versus M/s.Excel Investment & Consultant, Mumbai ..Respondent. Mr.N.A. Kazi for the appellant. None for the respondent. INCOME TAX APPEAL (L) NO.3679 OF 2008 The Commissioner of Income Tax – 13, Mumbai ..Appellant. Versus Shri Rohit B. Shah, Mumbai ..Respondent. Mr.A.S. Shivsharan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8th JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The issue sought to be raised in these appeals is squarely covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421. 2. In the light of that, there is no merit in these appeals. The appeals are dismissed accordingly with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)