Itxa/1236/2012 Of The Commissioner Of Income Tax - 16 v. Smt. Mayuri C. Shah

k IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1236 OF 2012 Commissioner of Income Tax 16 ..Appellant -Versus-Smt. Mayuri C. Shah ..Respondent ........... Mr. A.R. Malhotra for the Appellant.Mr. Jitendra Jain i/b Mr. Atul K. Jasani for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. A. SAYED, JJ. DATE :- 12[th] NOVEMBER, 2014 P.C.: 1This Appeal by the Revenue challenges the order passed by the Income Tax Appellate Tribunal, Mumbai Bench on 30[th] November 2011. 2In dismissing the Revenue Appeal the Tribunal relied upon its own order in the case of Jayendra H. Shah and Mr. Chandrakant H. Shah. 3It is conceded that in both cases namely, Jayendra H. Shah and Mr. Chandrakant H. Shah, Revenue brought Appeals before this Court being Income Tax Appeal Nos.585 of 2012 and 714 of 2012. katkam 4The Appeals of the Commissioner of Income Tax to which both Jayendra H. Shah and Mr. Chandrakant H. Shah were parties were heard by this Court and a Division Bench to which one of us is a party (S.C. Dharmadhikar, J.) dismissed these Appeals by detailed orders passed on 11[th] July, 2014 and 13[th] August, 2014. 5The present Appeal raises identical questions and dealt with by this Court in the aforementioned two orders. For the reasons that have been set out therein that this Appeal also does not raise any substantial question of law. It is accordingly dismissed. No order as to costs. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 2/2