1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.587 OF 2005 The Commissioner of Income-tax – 13, Mumbai ..Appellant. Versus Shri P.M. Khandhar ..Respondent. Mr.A.S. Shivsharan for the appellant. Mr.Bharat L. Gandhi with Mr.K.C. Pandey for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 17 June, 2010. P.C. : 1. The Tribunal recorded a statement of the Counsel for the assessee that the assessee had made a declaration under the Kar Vivad Samadhan Scheme, 1998 and that Form III had been issued by the Commissioner. The Counsel appearing on behalf of the Revenue accepted this position before the Tribunal. The Tribunal observed that since the assessee had filed a declaration under the provisions of KVSS, 1998 and Form III was issued, both the appeals filed by the Revenue and the assessee would have to be dismissed. This position is not disputed before this Court as well. In the circumstances, the appeal does not give rise to any substantial question of law. The appeal is accordingly dismissed. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)