1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2198 OF 2009 The Commissioner of Income Tax – IV, Pune ..Appellant. Versus Sharad Nagari Sahakari Bank Limited ..Respondent. INCOME TAX APPEAL (L) NO.2199 OF 2009 The Commissioner of Income Tax – IV, Pune ..Appellant. Versus Arjun Urban Cooperative Bank Limited ..Respondent. INCOME TAX APPEAL (L) NO.2200 OF 2009 The Commissioner of Income Tax – IV, Pune ..Appellant. Versus The Solapur District Central Cooperative Bank Limitd ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondents. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH OCTOBER 2009 P.C. : 1. Heard learned counsel for the revenue. He fairly states that the issue sought to be raised in these appeals is covered by the Division Bench judgment of this Court in the case of CIT V/s. The Solapur Nagari Audyogic Sahakari Bank Limited in Income Tax Appeal No.46 of 2008 decided on 16th June 2009. 2. In this view of the matter, no substantial question of law arise in this appeals. The appeals are, therefore, dismissed in limini with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)