1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.645 OF 2003 The Commissioner of Income-tax, City - II, Mumbai .. Appellant. V/s. M/s.Ewac Alloys Limited .. Respondent. Mr.R.V. Desai, Senior counsel with Mr.A.S. Rao i/b. S.S. Sarkar 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 : 29TH OCTOBER, 2004. DATED : 29TH OCTOBER, 2004. DATED : 29TH OCTOBER, 2004. P.C. : The issue raised in this appeal is covered by the Division Bench judgment of this Court in the case of CIT V/s. Sudarshan Chemicals Industries Limited [245 ITR 769]. However, the learned senior counsel for the revenue submits that the said judgment is under challenge before the Supreme Court. Even if that be so, in so far as we are concerned the controversy stands concluded by the Division Bench judgment of this Court. 2. 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.)