bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2177 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Dinesh K.Makhija ..Respondent Mr.Suresh Kumar for appellant None for respondent CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 19TH DECEMBER,2009 P.C. 1. Heard learned Counsel for the appellant. 2. In the present case, the dispute is regarding addition made on account of hawala transactions. Admittedly, the declaration made in VDIS and the certificate issued therein have not yet been withdrawn by the Department. Under these circumstances, the finding recorded by the Tribunal apart from being finding of fact is covered by the judgment of this Court in the case of CIT V/s. Uttamchand Jain reported in 182 Taxman 243 Bom. In this view of the matter, we see no merit in the appeal. The same is hereby dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)