IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.351 OF 2004 INCOME TAX APPEAL NO.351 OF 2004 INCOME TAX APPEAL NO.351 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. Shri H.Y. Samant ..Respondent. Mr.Pankaj Kapoor for appellant. None for respondent. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 17TH JANUARY, 2005. DATED : 17TH JANUARY, 2005. DATED : 17TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for the appellant. Perused the order of the Income Tax Appellate Tribunal dated 26/4/2002. The issue involved in the above appeal is covered by the Judgment of this Court in the case of Cadell Weaving Mill Co.P.Ltd. V/s. Commissioner of Cadell Weaving Mill Co.P.Ltd. V/s. Commissioner of Cadell Weaving Mill Co.P.Ltd. V/s. Commissioner of Income Tax Income Tax Income Tax reported in 249 I.T.R.265 (Bom.) 249 I.T.R.265 (Bom.) 249 I.T.R.265 (Bom.) In view thereof, the appeal stands dismissed. . Learned counsel for the appellant states that the issue is now pending in the Supreme Court. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)