-= : 1 : =- IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.411 OF 2004 INCOME TAX APPEAL NO.411 OF 2004 INCOME TAX APPEAL NO.411 OF 2004 Industrial Oxygen Co. Ltd. ..Appellant. V/s. Dy.Commissioner of Income tax ..Respondent. Mr.S.N.Inamdar with Mr.Pramod Vaidya for appellant. Mr.Ashok Kotangale i/b. A.S.Rao for respondent. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 3RD JULY, 2006. DATED : 3RD JULY, 2006. DATED : 3RD JULY, 2006. P.C.: P.C.: P.C.: Heard the learned counsel for the appellant. In view of the Judgment of this Court in the case of Nectar Beverages Pvt. Ltd. V/s. Dy.Commissioner of Nectar Beverages Pvt. Ltd. V/s. Dy.Commissioner of Nectar Beverages Pvt. Ltd. V/s. Dy.Commissioner of Income Tax (Assessment) Income Tax (Assessment) Income Tax (Assessment) reported in 2004(267) I.T.R. 2004(267) I.T.R. 2004(267) I.T.R. 385 385 385, the question raised needs no fresh adjudication at the hands of this Court. The appeal is, therefore, dismissed with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)