1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.146 OF 2002 The Commissioner of Income Tax, City - VIII, Mumbai .. Appellant. V/s. M/s.Special Paints Limited .. Respondent. None present. 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 : 11TH AUGUST, 2004. DATED : 11TH AUGUST, 2004. DATED : 11TH AUGUST, 2004. P.C. : None appears. 2. From the perusal of the impugned order as it is we find that the controversy raised in this appeal is concluded by the judgment of the Supreme Court in the case of Commissioner of Income Tax V/s. Indo Nippon Chemical Co. Ltd. [261 ITR 275]. 3. The appeal is, accordingly, liable to be dismissed in limine and we order accordingly. (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.)