1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 276 OF 2003 The Commissioner of Income-tax, City - 13, Mumbai Appellant vs. M/s.Ganpatrai Jaigopal Respondent Mr.B.M.Chatterjee with Mr.V.H. Kantharia i/b. Mr.L.S.Shetty for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 11th October 2004 P.C. Heard. 2. The controversy raised in this appeal is concluded by the Division Bench judgment of this Court in the case of Ship Scrap Traders & ors v. Commissioner of Income Tax, 251 ITR 806. 3. No substantial question of law arises. 4. Dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)