1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 738 OF 2002 The Commissioner of Income Tax Mumbai City VII, Mumbai Appellant vs. M/s.Sahil Impex Ltd. Respondent Mr.R. Asokan i/b. Mr.K.B. Rao for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ DATED : 10th September 2004 P.C. Heard. 2. The question raised in the appeal stands answered by the Division Bench judgment of this Court in the case of Cadell Weaving Mill Co.Pvt.Ltd. v. Commissioner of Income-tax, 249 ITR 265. The learned counsel for the revenue, however, submits that the said judgment is under challenge before the Supreme Court. Even if that be so, in so far as we are concerned, the controversy stands concluded by the Division Bench judgement cited supra. 2 3. No substantial question of law arises. 4. Appeal is dismissed in limine. (R.M. (R.M. (R.M. LODHA, J.) LODHA, J.) LODHA, J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)