1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2321 OF 2009 The Commissioner of Income Tax-23. ...Appellant. Vs. Uttamchand C.Gandhi (HUF). ...Respondent. .... Mr. Suresh Kumar for the Appellant. Mr.R.Asokan with Ms.Meghana Butakar i/b. S.C.Tiwari for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. January 6, 2010. P.C. : Learned Counsel are agreed in stating before the Court that the questions which arise in this appeal are covered by the judgment of a Division Bench of this Court in CIT vs. Uttamchand Jain, 182 Taxman 243 (2009), against the Revenue. In the circumstances, no substantial question of law arises. The appeal is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)