1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.801 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. Shri Mahendra D. Gandhi ..Respondent. Mr. A.S. Shivsharan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue. The appeal was admitted on the following substantial question of law:- " Whether in the facts and circumstances of the case and in law the Tribunal is right in deleting the additions made by the assessing officer, only on the ground that in the appeal filed by Kartik Exports and Galaxy Exports the Tribunal had held that the transactions in question are non-hawala transactions, ignoring the detailed report of the DIT (Inv.) " 2. Learned counsel appearing for the revenue fairly states that the issue is covered by the judgment of this Court in Income Tax Appeal No.634 of 2009 (CIT V/s. Uttamchand Jain) decided on 2-7-2009. For the reasons recorded therein, the appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)