1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 628 OF 2001 The Commissioner of Income-tax-I Pune. .. Appellant v/s. Shri Jagdamba Sahakari Sakhari Karkhana Ltd. .. Respondent Ms. S.V.Bharucha i/by Mr. H.D. Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 5th August, 2004 P.C. Heard Ms. S.V.Bharucha, the learned counsel for the revenue. 2. The controversy raised in this appeal is squarely concluded by the Division Bench judgment of this court in Commissioner of Income-Tax v. Shri Satpuda Tapi Parisar Sahkari Sakhar Karkhana Ltd., 255 ITR 568. No substantial question of law arises in this appeal. Dismissed. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)