1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 223 OF 2002 The Commissioner of Income Tax, Bombay City-II, Bombay .. Appellant v/s. Tractor Engineers Ltd. .. Respondent Mr. K.R.Chaudhary i/by Mr. H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 13th August, 2004 P.C. The learned counsel for the revenue fairly concedes that the controversy raised in the appeal is squarely concluded by the judgment of the Supreme Court in the case of Commissioner of Income Tax v. Indo Nippon Chemicals Co.Ltd., 261 ITR 275. He, therefore, prays for withdrawal of appeal. 2. Allowed to be withdrawn. 3. Refund of court fee as per law. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)