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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 813 OF 2000 The Commissioner of Income Tax, Mumbai City VII, Mumbai .. Appellant V/s. M/s. B.D. Dhalla & Co., Mumbai .. Respondent Mr. Pankaj Kapoor with Ms. S.V. Bharucha for the Appellant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 07.02.2005 DATED : 07.02.2005 DATED : 07.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant. Perused the order of the Income Tax Appellate Tribunal dated 2.12.1999. The learned counsel appearing for the Appellant fairly states that the issue is squarely covered by a judgment of the Supreme Court in Commissioner of Income Tax v. Gujarat Electricity Board Commissioner of Income Tax v. Gujarat Electricity Board Commissioner of Income Tax v. Gujarat Electricity Board 260 ITR 84 (S.C.) 260 ITR 84 (S.C.) 260 ITR 84 (S.C.), hence the Appeal stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)