1 FARAD CONTINUATION SHEET IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR. INCOME TAX APPEAL NOS.136/06,140/06, 119/2006 and 133/2006 -------------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's Orders or Court's or Judge's Orders directions and Registrar's orders. Coram: A.P.LAVANDE & P.B.VARALE, JJ. Dated : 13th February, 2009. Heard Mr.Anand Parchure, Advocate for the appellant and Mr.Dewani, Adv. for the respondents. Issue raised in all these appeals is squarely covered by judgments of this court in (1) Commissioner of Income Tax .vs. Associated Cement & Steel Agencies (1984) 147 ITR 776 (Bom) : (1984)17 TAXMAN 278, (2) Madhav Motor Stores .vs.. Commissioner of Income Tax (1978) 115 ITR 887 (Bom) and (3) Commissioner of Income Tax ..vs.. Manjara Shetkari Sahakari Sakhar Karkhana Ltd. [2008] 301 ITR 191 (Bom) against the revenue. Reliance 2 placed by Mr.Parchure for the appellant upon Section 292-B of the Income Tax Act is totally misplaced. Since issue involved in all these appeals is squarely covered by decisions of this court in the above referred judgments, we find that no case has been made out for admission of the appeals. Hence, all the appeals are dismissed. JUDGE. JUDGE. chute