1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.585 OF 2003 The Commissioner of Income-tax, Central III, Mumbai .. Appellant. V/s. M/s.DGP Windsor (I) Ltd. .. Respondent. Mr.R. Asokan i/b. S.S. Sarkar for the appellant. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 26TH OCTOBER, 2004. DATED : 26TH OCTOBER, 2004. DATED : 26TH OCTOBER, 2004. P.C. : Heard. 2. The controversy raised in this appeal is concluded by the division bench judgment of this Court in the case of CIT V/s. Sudarshan Chemicals Industries Ltd. [245 ITR 769]. However, the learned counsel for the revenue 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 judgment of this court and in view thereof, the appeal cannot be said to give rise to any substantial question of law. 3. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) 2 (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)