1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2849 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. The Cosmos Co.op. Bank Ltd. ..Respondent. AND INCOME TAX APPEAL (L) NO.2852 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Lokmangal Co.op. Bank Ltd. ..Respondent. Mr.P.S.Sahadevan i/b. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- Heard learned counsel for the revenue and the respondent. The issue sought to be raised in the above appeals are covered by the Division Bench judgment of this Court in the case of CIT V/s. The Solapur Nagari Audyogic Sahakari Bank Ltd. in Income Tax Appeal NO.46 OF 2008 decided on 16th June, 2009. In this view of the matter, no substantial question of law arise in these appeals. Both the appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)