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.667 OF 2004 INCOME TAX APPEAL NO.667 OF 2004 INCOME TAX APPEAL NO.667 OF 2004 Sahakar Maharshi Shankarao Mohite Patil SSK Ltd. ..Appellant. V/s. Deputy Commissioner of Income-tax ..Respondent. Mr.Pramod Vaidya with S.N. Inamdar for appellant. Mr.R.V.Desai, senior counsel with Pankaj Kapoor for respondent. 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 : 24TH JANUARY, 2005. DATED : 24TH JANUARY, 2005. DATED : 24TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the respondents. Both learned counsel fairly state that the issue involved in the appeal is squarely covered by the Judgment of Supreme Court in the case of Siddeshwar Siddeshwar Siddeshwar Sahakari Sakhar Karkhana Ltd. V/s. Commissioner of Sahakari Sakhar Karkhana Ltd. V/s. Commissioner of Sahakari Sakhar Karkhana Ltd. V/s. Commissioner of Income-Tax & Ors. Income-Tax & Ors. Income-Tax & Ors. reported in 270 I.T.R.1. 270 I.T.R.1. 270 I.T.R.1. In the aforesaid facts and circumstances, above appeal is allowed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)