1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.130 OF 2003 The Commissioner of Income-tax, Mumbai City-13, Mumbai. .. Appellant v/s. M/s. Mehta Steel Corporation .. Respondent Mr.R.Asokan i/by Mr.K.B.Rao for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 22nd September, 2004 P.C. Heard. 2. The question raised in the appeal stands concluded by the Division Bench judgment of this court in the case of Cadell Weaving Mill Co.P.Ltd. v. Commissioner of Income Tax and anr., 249 ITR 265. 3. The learned counsel for the revenue, however, submits that the said judgment is under challenge before the Supreme Court. 4. Even if that be so, in so far as we are concerned, the controversy stands concluded by the Division Bench judgment of this court. 5. No substantial question of law arises. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) 2 (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.)