1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.280 OF 2002 The Commissioner of Income Tax-III, Pune. Appellant vs. Balasaheb Desai Sahkari Sakhar Karkhana Ltd., Marli, Dist.Satara. Respondent Ms. S. V. Bharucha with Mr. K.R. Chaudhary i/b. M/s. H.D. Rathod for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ DATED : 16th August 2004 P.C. Heard. 2. In so far as we are concerned, the controversy raised in the appeal stands 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 against the revenue. 3. No substantial question of law arises in the appeal. 2 4. Appeal is dismissed. (R.M. (R.M. (R.M. LODHA, J.) LODHA, J.) LODHA, J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)