1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.671 OF 2002 The Commissioner of Income-tax, Mumbai City 13 .. Appellant. V/s. M/s.Modern Art Printing Works .. Respondent. Mr.R.Asokan i/b. K.B. Rao for the appellant. 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 : 3RD SEPTEMBER, 2004. DATED : 3RD SEPTEMBER, 2004. DATED : 3RD SEPTEMBER, 2004. P.C. : Heard. 2. The controversy raised in this appeal is concluded by the division bench judgment of this court in the case of Cadell Weaving Mill Co. P. Ltd. V/s. Commissioner of Income Tax [249 ITR 265]. 3. The learned counsel for the revenue, however, submits that the judgment cited supra is under challenge before the Supreme Court. 4. Insofar as we are concerned, the issue stands concluded by the judgment of this court. 2 5. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)