IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.2943 OF 2009 The Commissioner of Income Tax-III ..Appellant. Vs. Nisha P. Budhrani ..Respondent. .... Mr. N.R. Prajapati for the Appellant. Mr. Jitendra Singh for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 1st February, 2010. P.C. : Counsel appearing on behalf of the revenue states that the issues in the appeal are covered against the revenue by the judgment of a Division Bench of this Court in CIT v. Uttamchand Jain (2009) 224 CTR 473 (Bom) and by the subsequent judgment dated 2nd September, 2009 following the earlier judgment in CIT v. Madhu Ashikkumar Motwani (ITA 1400/2008 and connected appeals). In view of the statement made on behalf of the revenue, no substantial question of law arises. The appeal is accordingly dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)