1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.193 OF 2002 The Chief Commissioner of Income-tax, City-IX, Mumbai Appellant vs. M/s. Mehta Sons Respondent Ms. S. V. Bharucha i/b. Mr. H. D. Rathod for the appellant. CORAM : R.M. LODHA & J. P. DEVADHAR,JJ. Date : 12h August 2004 P.C.: Heard. 2. The Tribunal relied upon the Division Bench judgment of this court in the case of Caddle Weaving Mill Co. Pvt. Ltd. v. Commissioner of Income-tax, 249 ITR 265. 3. In so far as we are concerned the controversy is concluded by the Division Bench judgment of this Court. We find no justification in 2 entertaining this appeal. 4. No substantial question of law arises in this appeal. 5. Appeal is dismissed in limine. (R. M. LODHA, J.) (J. P. DEVADHAR,J.)