:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1151 OF 2000 TAX APPEAL NO.1151 OF 2000 TAX APPEAL NO.1151 OF 2000 WITH WITH WITH INCOME INCOME INCOME TAX APPEAL NO.1152 OF 2000 TAX APPEAL NO.1152 OF 2000 TAX APPEAL NO.1152 OF 2000 The Commissioner of Income Tax, ..Appellant Vs. Anita Electricals Pvt.ltd. ..Respondent Mr.P.S.Sahadevan i/b.Mr.Vimal Gupta for the Appellant. Mr.N.Thakkar i/b. Mulla & Mulla for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 18TH JULY, 2008 : 18TH JULY, 2008 : 18TH JULY, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The learned Counsel for both the parties categorically state that the question of law raised in the above Appeals are squarely covered against the Revenue and in favour of the Assessee by a judgment of the Hon’ble Supreme Court in the case of Bharat Earth Movers Vs. Bharat Earth Movers Vs. Bharat Earth Movers Vs. Commissioner Commissioner Commissioner of Income Tax 245 ITR 428 of Income Tax 245 ITR 428 of Income Tax 245 ITR 428. In view thereof, nothing further survives in the above Appeals. The same stand dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)