1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 398 OF 2002 The Commissioner of Income Tax, City-20, Mumbai. .. Appellant v/s. Smt.Zohra Kabul .. Respondent Mr.Vijay Kantharia i/by Mr.H.D.Rathod for appellant. Mr.P.J.Ramchandani for respondent. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 18th August, 2004 P.C. In so far as we are concerned, the controversy raised in this appeal stands concluded by the Division Bench judgment of this court in the case of Cadell Weaving Mill Co.P.Ltd. v. Commissioner of Income-Tax, 249 ITR 265. 2. No substantial question of law arises. Appeal is dismissed. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)