1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 107 OF 2002 The Commissioner of Income-Tax, City-XI, Mumbai. .. Appellant v/s. M/s. Kapoorchand & Co. .. Respondent Mr.Vijay Kantharia i/by Mr. H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 10th August, 2004 P.C. Heard Mr. Vijay Kantharia, the learned counsel for the revenue. 2. The controversy raised in this income-tax appeal is wholly and squarely concluded by the judgment of this court in the case of Cadell Weaving Mill Co. P.Ltd. v. Commissioner of Income-Tax, 249 ITR 265. 3. No substantial question of law arises. 4. Appeal is 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.)