(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.338 OF 2001 The Commissioner of Income Tax...Appellant Vs. Shri Ashok J. Thawani ..Respondent Mr. A.D. Kango with Mr. A.S. Rao and Mr. P.S.Sahadevan, for the Appellant. Mr. J.D. Mistry with Mr. A.K. Jasani, for the respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S.MOHITE,JJ. R.S.MOHITE,JJ. R.S.MOHITE,JJ. DATED: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 P.C.: P.C.: P.C.: . The question of law is as formulated in para.5. The Tribunal considered the amendment as also the CBDT Circular and considering the facts on record upheld the claim of the assessee and consequently allowed the Appeal. 2. Considering the findings of fact as recorded in our opinion the question of law as framed would not arise and consequently Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)