1 itxa4217-09 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4217 OF 2009 The Commissioner of Income Tax – 14, Mumbai ..Appellant. Versus Shailesh R. Modi ..Respondent. Mr.A.S. Shivsharan for the appellant. None for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 6th December, 2010. P.C. : 1. The learned Counsel for the Revenue fairly states the question of law raised in this appeal is covered against the Revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Uttamchand Jain reported in 320 ITR 554 (Bom.). 2. For the reasons stated therein, this appeal is dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)