KJ IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2265 OF 2007 The CIT-14 Mumbai ..Appellant Versus Mehul J.Khokani ..Respondent ---- Mr.S.M.Shah with Mr.Sandeep Wasnik & Mr.P.S.Sahadevan for the appellant. Mr.B.V.Jhaveri for the respondent. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. The jewellery which is the subject matter was also the subject matter of the VDIS declaration. Alongwith the declaration the appellant also filed affidavit that the jewellery in question was acquired on or before 1.4.1981. Tribunal relied on the circular of CBDT, dismissed the appeal. 2. We find, after considering the said CBDT circular, the question of law as framed would not arise as the appellant has filed the affidavit of the year of purchase of jewellery. Appeal accordingly dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)