1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON INCOME TAX APPEAL (L) NO.335 OF 2003 The Commissioner of Income-tax, Mumbai City - XII .. Appellant. Versus M/s.I. Ahmed & Co. .. Respondent. Mr.A.S. Rao i/by Mr.L.S. Shetty for the appellant. CORAM : H.L. GOKHALE, & J.P. DEVADHAR, JJ. DATED : 19TH SEPTEMBER, 2006. P.C. : 1. The appeal is taken up for admission forthwith. Heard Mr.Rao for the appellant. 2. The issue sought to be raised in this appeal is covered by the judgment of this Court in the case of Commissioner of Income Tax V/s. Pravin M. Mehta reported in 246 ITR 445 against the revenue. 3. In this view of the matter, the appeal is dismissed with no order as to costs. (H.L. GOKHALE, J.) 2 (J.P. DEVADHAR, J.)