Commissioner Of Income Tax v. Mrs. Gita A. Mirchandani

(-1-) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.589 OF 2005 Commissioner of Income Tax....Appellant Vs. Mrs. Gita A. Mirchandani ....Respondent Mr. P.S. Sahadevan with Ms.Anamica Malhotra, for the Appellant. Mr. S.S. Shetty for the Respondent. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 13th January, 2009 CORAM: F.I. R.S.MOHITE, JJ. DATED: 13th January, 2009 P.C.: P.C.: . In so far as Questions (A) and (B) are concerned, the same would not amount to substantial question of law as the issue is based on facts. Both the C.I.T. (Appeals) and I.T.A.T. have held in favour of the assessee-respondent. Consequently the said Questions would not arise. 2. In so far as Question (C) is concerned, the same has been remanded back to the A.O. Even otherwise the issue would be covered by the order of this Court in Commissioner of Income-tax vs. Commissioner of Income-tax vs. J.K.Investors(Bombay) Ltd., 248 ITR 224. J.K.Investors(Bombay) Ltd., 248 ITR 224. Considering the above, Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.)(F.I.REBELLO, J.) (F.I.REBELLO, J.)