1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2704 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Avinash B. Jaising ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. Ashok Kotangale with B.K. barve & A.D. Nagarjun and S.B.Barve i/b. B.K.Barve for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- Heard learned counsel for the parties. Both the counsel admit the issue sought to be raised in this appeal is covered by the judgment of the Supreme Court in the case of Supreme Court of India V/s.Settlement Commissioner (IT &WT) reported in [2009] 178 Taxman 116 (S.C.). In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)