1 MSS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME-TAX APPEAL NO. 711 OF 2007 THE COMMISSIONER OF INCOME TAX-I B-WING, PMT BLDG., SSWARGATE PUNE 411 037. .. APPELLANT Vs. SHRI DNYANESHWAR SAHAKARI SAKHAR KARKHANA LTD., AHMEDNAGAR. RESPONDENT Mr. Vimal Gupta for Appellant CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 9/2/2009 P.C. . Following substantial question of law is raised in this appeal: a. Whether in view of the facts and in the circumstances of the case the ITAT was right in law in deleting the addition of Rs.36,85,57,330/- on account of excess cane price paid relying on the ITAT, Special Bench, Mumbai’s decision in the case of Manjara SSK Ltd. in ITA No. 647/PN/1996 for A.Y. 1992-93, 91 ITD 361 (Mum) (S.B.) even when the decision has not been accepted by the Department and appeals has been filed before the 2 Hon’ble High Court? 2. The question raised in this appeal is answered by the decision of this court in C.I.T. v. Manjra Sahakari Sakhar Karkhana Ltd., 301 ITR 191 and is decided against the revenue. In view of this appeal is dismissed. JUDGE JUDGE