(1.) Heard. Both parties agree that the issue sought to be raised in this appeal is covered against the revenue by the judgment of this Court in the case of Commissioner of Wealth Tax v. HUF of H.H. Late J.M. Scindia, 2008 300 ITR 193 (Bom). In this view of the matter, no substantial question of law is involved in this appeal. The appeal is accordingly dismissed with no order as to costs.