1 itxal713-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.713 OF 2010 The Commissioner of Income Tax – 1, Mumbai ..Appellant. Versus Shri Subhash F. Bafna, Pune ..Respondent. None for the appellant. None for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 28th February, 2011. P.C. : 1. None for the appellant and the respondent. 2. In this case the Tribunal has followed the Special Bench decision in the case of Brahma Associates V/s. CIT reported in 315 ITR 268. The appeal filed by the Revenue in the case of CIT V/s. Brahma Associates (Income Tax Appeal No.1194 of 2010) was dismissed by this Court on 22-02-2011. 3. In this view of the matter, for the reasons stated therein, the present appeal is also dismissed. No costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)