1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.678 OF 2003 The Commissioner of Income Tax, Central II, Mumbai Appellant vs. M/s.Manugraph Industries Ltd. Respondent Mr.R.V.Desai, senior counsel with Mr.V.H. Kantharia i/b. Mr.S.S.Sarkar for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 4th November 2004 P.C. The issue raised in this appeal is concluded by the Division Bench judgment of this Court in the case of Commissioner of Income Tax v. Sudarshan Chemicals Industries Ltd. & ors., 245 ITR 769. 2. The learned senior counsel for the revenue, however, submits that the said judgment is in appeal before the Supreme Court. Even if that be so, in so far as we are concerned, the issue stands concluded by the Division Bench judgment of this Court. 3. No substantial question of law arises. 4. Dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)