IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL (LDG.) NO. 2860 OF 2007 TAX APPEAL (LDG.) NO. 2860 OF 2007 TAX APPEAL (LDG.) NO. 2860 OF 2007 The Commissioner of Income-tax. ... Appellant. V/s. Manganga Sahakari Sakhar Karkhana Ltd. ... Respondent. WITH INCOME INCOME INCOME TAX APPEAL (LDG.) NO. 2861 OF 2007 TAX APPEAL (LDG.) NO. 2861 OF 2007 TAX APPEAL (LDG.) NO. 2861 OF 2007 The Commissioner of Income-tax. ... Appellant. V/s. Manganga Sahakari Sakhar Karkhana Ltd. ... Respondent. Vimal Gupta for the appellant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 23rd April 2009. : 23rd April 2009. : 23rd April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . The office objections raised by the registry are over-ruled. 2. Learned counsel appearing for the Revenue fairly states that questions sought to be raised in this appeals are covered by the judgment of the this Court in the case of C.I.T. v. Manjara Shetkari SSK C.I.T. v. Manjara Shetkari SSK C.I.T. v. Manjara Shetkari SSK Ltd. Ltd. Ltd., (2008) 301 ITR 191 (Bom) against the Revenue and in favour of the assessee. In this view of the matter no substantial question of law is involved in these appeals. All the appeals are dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)