1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.300 OF 2003 The Commissioner of Income Tax, Mumbai City-XXIII, Mumbai. .. Appellant v/s. M/s.Sirdar Iron & Steel Mills .. Respondent Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.K.B.Rao for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 14th October, 2004 P.C. The controversy in this appeal is squarely concluded by the Division Bench judgment of this court in the case of Cadell Weaving Mill Co.P.Ltd. v. Commissioner of Income Tax and anr., 249 ITR 265. 2. No substantial question of law arises. Dismissed. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.)