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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1207 OF 2000 INCOME TAX APPEAL NO.1207 OF 2000 INCOME TAX APPEAL NO.1207 OF 2000 The Commissioner of Income-tax ..Appellant. V/s. Sangmner Bhag S.S.K. Ltd. ..Respondent. Mr.Pankaj Kapoor for appellant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for the appellant. The learned counsel fairly states that the issues raised in this appeal are squarely covered by the Judgment of the Supreme Court in the case of Siddheshwar Sahakari Sakhar Siddheshwar Sahakari Sakhar Siddheshwar Sahakari Sakhar Karkhana Ltd. V/s. Commissioner of Income Tax Karkhana Ltd. V/s. Commissioner of Income Tax Karkhana Ltd. V/s. Commissioner of Income Tax reported in 270 I.T.R. 1. In view thereof, appeal stands 270 I.T.R. 1. In view thereof, appeal stands 270 I.T.R. 1. In view thereof, appeal stands dismissed. dismissed. dismissed. (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, J.) J.) J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)