1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.391 OF 2001 The Commissioner of Income-tax, Mumbai City-I, Mumbai. .. Appellant v/s. Parusurampuria Industries Ltd. .. Respondent Mr. K.R.Chaudhary i/by Mr. H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 27th July, 2004 P.C. Heard Mr. K.R.Chaudhary, the learned counsel for the revenue. 2. The controversy raised in this appeal is concluded by the Division Bench of this court in the case of Commissioner of Income Tax v. Nima Specific Family Trust, 248 ITR 29. 3. No substantial question of law arises in this appeal. Dismissed summarily. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)