1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.83 OF 2003 The Commissioner of Income Tax City - 13, Mumbai .. Appellant. V/s. Mr.Abdul Rehman & Sons .. Respondent. Ms.S.V. Bharucha 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 : 21ST SEPTEMBER, 2004. DATED : 21ST SEPTEMBER, 2004. DATED : 21ST SEPTEMBER, 2004. P.C. : Heard. 2. The issue raised in this appeal stands answered by the division bench of this court in the case of Cadell Weaving Mills Co. P. Ltd. V/s. Commissioner of Income Tax (Bombay) [249 ITR 265]. 3. However, the learned counsel for the revenue submits that the aforesaid judgment is under challenge before the Supreme Court. Even if that be so in so far as we are concerned, the question is already answered by the division bench of this court. 4. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (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.)