IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.346 OF 2004 INCOME TAX APPEAL NO.346 OF 2004 INCOME TAX APPEAL NO.346 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.Sadhna Nitrochem Ltd. ..Respondent. Mr.Pankaj Kapoor for appellant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for the appellant. The issue sought to be raised in this appeal is covered by the Judgment of this Court in the case of Cadell Weaving Mill Cadell Weaving Mill Cadell Weaving Mill Co.P.Ltd. V/s. Commissioner of Income Tax Co.P.Ltd. V/s. Commissioner of Income Tax Co.P.Ltd. V/s. Commissioner of Income Tax reported in 249 I.T.R. 265 249 I.T.R. 265 249 I.T.R. 265. In view thereof, the appeal stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)