1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.22 OF 2003 The Commissioner of Income Tax Central III, Mumbai .. Appellant. V/s. Mr.Jaisingh Wires Pvt. ltd. .. Respondent. Mr.R.Asokan i/b. K.B. Rao 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 : 16TH SEPTEMBER, 2004. DATED : 16TH SEPTEMBER, 2004. DATED : 16TH SEPTEMBER, 2004. P.C. : . The learned counsel for the revenue submits that he has instructions to withdraw the appeal in view of the authoratative pronouncement of the Supreme Court in the case of Commissioner of Income Tax V/s. Indo Nippon Chemicals Co. Ltd. [261 ITR 275]. 2. We accept the statment of the learned counsel and allow the appeal to be withdrawn. 3. Refund of court fee as per law. (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.)