-= : 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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.264 OF 2004 INCOME TAX APPEAL NO.264 OF 2004 INCOME TAX APPEAL NO.264 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Mercantile and Industrial ..Respondent. Mr.A.M. Sethna for appellant. Mr.A.K. Jasani for respondent. AND AND AND INCOME TAX APPEAL NO.265 OF 2004 INCOME TAX APPEAL NO.265 OF 2004 INCOME TAX APPEAL NO.265 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Roha DyeChem Pvt.Ltd. ..Respondent. Mr.A.M. Sethna for Appellant. Mr.Rajesh Shah for respondent. AND AND AND INCOME TAX APPEAL NO.266 OF 2004 INCOME TAX APPEAL NO.266 OF 2004 INCOME TAX APPEAL NO.266 OF 2004 The Commissioner of Income-tax ..Appellant. V/s. M/s.Ruby Mills Ltd. ..Respondent. Mr.A.S. Rao for appellant. 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 : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the -= : 2 :=- respondent in all the appeals. The learned counsel for the appellant states that the issues sought to be raised in the above appeals are covered by the Judgment of this Court in the case of Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Commissioner of Income Tax V/s. Sudarshan Chemicals Industries Ltd. Sudarshan Chemicals Industries Ltd. Sudarshan Chemicals Industries Ltd. reported in 245 245 245 I.T.R. 769 I.T.R. 769 I.T.R. 769. In view thereof, appeals stands dismissed. 2. The learned counsel for appellant states that the issue is now pending before the Supreme Court. (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, J.) J.) J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)