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 TAX APPEAL NO.45 OF 2005 The Commissioner of Income Tax...Appellant Vs. M/s.Champion Jointings Ltd.. ...Respondents Mr.S.M.Shah with Mr. P.S. Sahadevan for the Appellant CORAM CORAM CORAM : F.I. REBELLO : F.I. REBELLO : F.I. REBELLO & J.P. J.P. J.P. DEVADHAR, JJ. DEVADHAR, JJ. DEVADHAR, JJ. DATED DATED DATED : 23RD OCTOBER 2007 : 23RD OCTOBER 2007 : 23RD OCTOBER 2007 P.C. P.C. P.C. . Considering the law considered by the Supreme Court in 290 ITR 669 learned Counsel on instructions seeks leave to withdraw the Appeal. Appeal dismissed as withdrawn. Refund of Court Fees as per Rules. Certified copy expedited. (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.) (F.I. (F.I. (F.I. REBELLO, J) REBELLO, J) REBELLO, J)