1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.246 of 2008 The Commissioner of Income tax ..Appellant. V/s. Smt. Asha Vinesh Mehta ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the Revenue. The appeal was admitted on 24/07/2008 on the following question of law:- " Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal was right in deleting the addition of Rs.20,21,905/- made under sec.68/69C of the Act without appreciating the fact that actually no such jewellery and diamonds were sold to the parties and bogus bills were obtained ? " 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.)