1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.673 OF 2003 The Commissioner of Income-tax, Mumbai City-20, Mumbai .. Appellant. V/s. Usha O. Jhunjhunwala .. 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 : 3RD NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. P.C. : None appears for the revenue-appellant. 2. As it is the matter stands concluded by the Division Bench judgment of this Court in the case of Cadell Weaving Mill Co. P. Limited V/s. CIT [249 ITR 265]. 3. 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.)