1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3158 OF 2008 The Commissioner of Income Tax – 12, Mumbai ..Appellant. Versus Mr.Shree Bhagwan Agarwal, Mumbai ..Respondent. Mr.Parag Vyas for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in this appeal is covered by the Division Bench judgment of this Court in B.K. Kotru V/s. Commissioner of Income-tax reported in [2006] 282 ITR 1. 2. In this view of the matter, no substantial question of law arises in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)