bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.873 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Seksaria Biswan Sugar Factory Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Mr.Y.P.Trivedi, Senior Advocate with Ms.Usha Dalal for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 25th June,2009 P.C. Learned Counsel for the appellant submits that the appeal involving an identical issue being ITXA No.177 of 2001 between the same parties has already been dismissed by this Court by an order dated 4th February, 2008. Even otherwise, he brought to our notice a judgment of the Apex Court in the case of CIT Vs. Ponni Sugars and Chemicals Ltd. (2008) 306 ITR 392 (SC), wherein, both the issues involved in the present appeal have been considered and decided against the Revenue and in favour of the Assessee. In this view of the matter, the present appeal stands dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)