1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 492 OF 2006 The Commissioner of Income Tax-13. ..... Appellant. Versus J. K. Budhwani. ..... ..... Respondent. -: ALONG WITH :- INCOME TAX APPEAL NO. 457 OF 2006 The Commissioner of Income Tax-13. ..... Appellant. Versus J. K. Budhwani. ..... ..... Respondent. Ms. Anamika Malhotra for the Appellant. Mr. J. D. Mistry with Mr. Atul Jasani & Mr. P.C.Tripathi for the Respondent. CORAM : BILAL NAZKI and A. A. KUMBHAKONI, JJ. DATED : 20TH AUGUST, 2008. P.C.: Learned Counsel appearing for the parties submitted across the Bar that the questions like the questions raised in these appeals were also the questions considered by another Bench of this Court in Income Tax Appeal No. 25 of 2002 and the appeal has been finally dismissed by an order dated 13th August, 2008. Following the said order, both these appeals are 2 dismissed. 2. The other cases being Income Tax Appeal Nos. 367/2002, 588/2002 to 601/2002 and 610/2002 to 615/2002 are de-linked from the above appeals and to be placed after two weeks. Sd/- (BILAL NAZKI, J.) Sd/- (A. A. KUMBHAKONI, J.)