1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.186 OF 2003 Maharashtra State Textile Corporation Ltd. .. Appellant v/s. Deputy Commissioner of Income tax, Spl. Range 15, Mumbai & anr. .. Respondents Mr.A.K.Jesani i/by M/s.Divekar & Co. for appellant. Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.P.Kapur for respondent. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 14th October, 2004 P.C. Heard Mr.A.K.Jesani, the learned counsel for the appellant and Mr.R.V.Desai, the learned senior counsel for the respondent. 2. Taking overall aspects of the matter into consideration, we do not find any justifiable ground in referring the Division Bench judgment of this court in the case of Commissioner of Income Tax v. Vockanardt Pvt.Ltd., 215 ITR, 793 for reconsideration to the larger bench. 3. It is not in dispute that the controversy raised in this appeal is concluded against the appellant by the Division Bench judgment of this 2 court in the case cited supra and since the said judgment, in our view, does not require reconsideration, the appeal does not deserve to be admitted. 4. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)