IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1173 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. Meher Akhe Singh. ... Respondent. K.R.Choudhary for the appellant. Subhash S. Shetty for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 27th August 2009. P.C. : Heard learned counsel for the parties. 2. The Tribunal has already given directions to determine the issue on the basis of the principles extracted in para-18 of the impugned judgment. Suffice it to clarify that these directions are given to the assessing officer. With this clarification appeal is disposed of with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)