1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2078 OF 2009 The Commissioner of Income Tax – I, Kolhapur ..Appellant. Versus Manganga Sahakari Sakhar Karkhana Limited ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 9TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that so far as question (a) and (b) is concerned, the same is covered by the judgment of this Court in the case of CIT V/s. Manjara Shetkari Sahakari Sakhar Karkhana Limited reported in [2008] 301 ITR 191. 2. So far as question (c) is concerned, the same is covered by the judgment delivered by this Court on 30-06-2009 in the case of the Commissioner of Income Tax V/s. Kisanveer Satara Sakhar Karkhana Limited in Income Tax Appeal No.930 of 2008. 3. In this view of the matter, the appeal is liable to be dismissed for want of substantial question of law with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)