1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.769 OF 2002 Vijaya Piramal .. Appellant. V/s. The Income-Tax Officer, Ward 1(1) .. Respondent. Mr.Rajesh Shah for the appellant. Mr.R.V. Desai, Senior counsel with Ms.S.V. Bharucha i/b. P. Kapur for the respondent. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 13TH SEPTEMBER, 2004. DATED : 13TH SEPTEMBER, 2004. DATED : 13TH SEPTEMBER, 2004. P.C. : Heard. 2. The learned counsel for the assessee- appellant could not dispute that the controversy raised in this appeal is squarely concluded by the division bench judgment of this court in the case of Mrs.Alpana Chinai V/s. Income-tax Officer [269 ITR 123]. Thus, the view of the tribunal cannot be faulted. 3. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) 2 (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)