( 1 ) 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 APPLICATION NO.444 OF 1999 INCOME TAX APPLICATION NO.444 OF 1999 INCOME TAX APPLICATION NO.444 OF 1999 The Commissioner of Income Tax, Bombay City -VI .. Petitioner V/s M/s.Blue Star Ltd. .. Respondents. Dr.P.Daniel for the Petitioner. Mrs.R.M.Sidhwa for the Respondents. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.H.BHATIA, JJ. J.H.BHATIA, JJ. J.H.BHATIA, JJ. DATE : 28.06.2005. DATE : 28.06.2005. DATE : 28.06.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. Rule. Rule is made returnable after eight weeks. The learned Counsel for the Respondents waives service. (S.RADHAKRISHNAN J.) (S.RADHAKRISHNAN J.) (S.RADHAKRISHNAN J.) (J.H.BHATIA J.) (J.H.BHATIA J.) (J.H.BHATIA J.)