1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.173 OF 2002 The Commissioner of Income-tax, Mumbai City-XVI, Mumbai. Appellant vs. Shri Bolar Anand Suvarna, Mumbai Respondent Ms. S. V. Bharucha i/b. Mr. H. D. Rathod for the appellant. Mr. Jitendra Jain i/b. Mr. R. D. Suvarna for the respondent. CORAM : R.M. LODHA & J. P. DEVADHAR,JJ. Date : 12h August 2004 P.C.: Heard. 2. It is not disputed by the learned counsel for the revenue that the controversy raised in the appeal is concluded 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. 2 3. No substantial question of law arises. 4. Appeal is dismissed accordingly. (R. M. LODHA, J.) (J. P. DEVADHAR,J.)