1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 446 OF 2005 The Commissioner of Income tax City-4, Mumbai .......Appellant versus M/s. Welspun Syntex Ltd. .)........ Respondant. Mr. Vimal Gupta i/b Pankaj Kapoor for the appellant CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 15th SEPTEMBER, 2008. P.C.: 1. We have heard the learned counsel for the appellant. The Income Tax Appellate Tribunal came to the conclusion that the alleged allwoable depreciation could not be considered as undisclosed income of the assessee. Thus there was no question of undisputed income within the meaning of section 158BB of the Act and it is not in dispute that the same has been introduced by the authority concerned in subsequent period. No question of law arises. Hence Appeal stands dismissed. CHIEF JUSTICE A.P. DESHPANDE, J. 2