- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.252 OF 2008 AND INCOME TAX APPEAL NO.253 OF 2008 AND INCOME TAX APPEAL NO.579 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦Mr.Vimal Gupta for the Appellant. ¦Mr.F. Irani with Ms.Rajda i/b ¦DSR Associates for the Respondent. ¦ ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 22ND SEPTEMBER, 2008 P.C.: Admittedly the income arising out of the sale of the shares have been assessed in the hands of Videocon Appliances Ltd. on substantive basis and that order has attained finality. In view of the above, assessing the income from the sale of the said shares in the hands of the assessee on substantive basis does not arise. Hence all these Appeals are rejected. (D.K.DESHMUKH, J.) - 2 - (J.P.DEVADHAR,J.)