1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.779 OF 2002 The Commissioner of Income Tax, Bombay City-X, Bombay. .. Appellant v/s. M/s. Ratantraya Heat Exchange Pvt.Ltd. .. Respondent Mr.R.Asokah i/by Mr.K.B.Rao for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 14th September, 2004 P.C. In view of the decision of the Supreme Court in the case of Commissioner of Income Tax v. Indo Nippon Chemicals Co.Ltd., 261 ITR 275, the learned counsel for the revenue prays for withdrawal of this appeal. 2. The appeal is allowed to be withdrawn. 3. Refund of court fee as per law. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)