1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.412 OF 2003 The Commissioner of Income-tax-3 .. Appellant. V/s. M/s.Radiant Texfab Limited .. Respondent. Mr.R.V. Desai, senior counsel with Ms.S.V. Bharua i/b. C.S. Jetly 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 NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. DATED : 3RD NOVEMBER, 2004. P.C. : Heard. 2. The Tribunal has placed reliance on the judgment of the Supreme Court in the case of Western States Trading Co. P. Ltd. V/s. CIT (Central), Calcutta [80 ITR 21]. In view thereof, we are satisfied that no substantial question of law arises in this appeal. 3. 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.)