-= : 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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.263 OF 2004 INCOME TAX APPEAL NO.263 OF 2004 INCOME TAX APPEAL NO.263 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. Mrs.Salu Saigal ..Respondent. Mr.A.M. Sethna for appellant. Ms.Shoba Jagtiani with Prashant Uchil for respondent. AND AND AND INCOME TAX APPEAL NO.268 OF 2004 INCOME TAX APPEAL NO.268 OF 2004 INCOME TAX APPEAL NO.268 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Modern Art Printing Works ..Respondent. Mr.A.S. Rao for appellant. AND AND AND INCOME TAX APPEAL NO.269 OF 2004 INCOME TAX APPEAL NO.269 OF 2004 INCOME TAX APPEAL NO.269 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. Abdhulla Oomer ..Respondent. Mr.A.S. Rao for Appellant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the -= : 2 :=- respondent in both the appeals. The learned counsel for the appellant states that the issues sought to be raised in these two appeals are covered by the Judgment of this Court in the case of Cadell Weaving Mill Co.P.Ltd. V/s. Cadell Weaving Mill Co.P.Ltd. V/s. Cadell Weaving Mill Co.P.Ltd. V/s. Commissioner of Income Tax Commissioner of Income Tax Commissioner of Income Tax reported in 249 I.T.R. 265 249 I.T.R. 265 249 I.T.R. 265. In view thereof, appeals stands dismissed. 2. The learned counsel for appellant states that the issue is now pending before the Supreme Court. (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, J.) J.) J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)