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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal No. 198 of 2004 The Commissioner of Income Tax .. Appellant V/s. Tejuddin N. Jiwani & Anr. .. Respondents Mr. A.M. Sethna for the Appellant None present for the Respondents CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 10.01.2005 DATED : 10.01.2005 DATED : 10.01.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant. It appears that the issue involved in the present Appeal is already covered by our judgment in Cadell Weaving Mills Cadell Weaving Mills Cadell Weaving Mills Co. Pvt. Ltd. Vs. CIT (249) ITR 265 (BOM). Co. Pvt. Ltd. Vs. CIT (249) ITR 265 (BOM). Co. Pvt. Ltd. Vs. CIT (249) ITR 265 (BOM). In view of the above referred judgment, the issue is now concluded and there is no substantial question of law involved in this Appeal, hence the same stands dismissed. The learned counsel for the Appellant submits that the Tribunal has preferred a Special Leave Petition and the issue is now pending before the Hon’ble Supreme Court. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)