1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2116 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Smt. Nankidevi G. Ahuja ..Respondent. Mr. Vimal Gupta for appellant. Ms. Shraddha Chavan for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 16TH OCTOBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. At the instance of the revenue, appeal is taken up for admission. 2. The issue sought to be raised in the appeal is covered by the Division Bench judgment of this Court in the case of CIT V/s. Uttamchand Jain reported in (2009) 26 DTR (Bom) 23 in favour of the assessee. In this view of the matter, the appeal is disposed of accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)