1 itxal86-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.86 OF 2011 The Commissioner of Income Tax - 11, Mumbai ..Appellant. Versus M/s.C.C. Chokshi & Co., Mumbai ..Respondent. Ms.S.V. Bharucha for the appellant. Mr.Yogini Chauhan i/by Vigil Juris for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 25th July, 2011. P.C. : 1. Although four questions of law are raised by the Revenue in this Appeal, counsel for the Revenue states that she is not pressing questions B,C and D. 2. As regards question A is concerned, counsel for the Revenue fairly states that the said question is answered against the Revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Mulla & Mulla & Craigie, Blunt & Caroe reported in (1991) 190 ITR 198 (Bom). 3. In this view of the matter, the first question cannot be entertained. The appeal is accordingly dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)