1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2250 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Ramesh M. Shah ..Respondent. Mr. N.A. Kazi for appellant. Mr. B.D. Damodar i/b. Kanga & Co. for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 11TH JANUARY, 2010 P.C. :- The learned counsel appearing on behalf of the revenue stated before the Court that the facts of the present case are similar to those in the judgment of the Division Bench of this Court in the case of The Commissioner of Income Tax V/s. Shri Mohanlal K. Shah (HUF) [Income Tax Appeal (L) No.209 of 2006] and that the judgment of this Court is against the revenue. It is an undisputed position before the Court that the issue in the present appeal is the same as the issue in that appeal and involves the same arbitral award and a co-owner of the respondent in the earlier proceedings. In view of the aforesaid statement which has been made before the Court, the issue is covered against the revenue. No substantial question of law arises in this appeal. The appeal is accordingly dismissed. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)