: 1 : 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 NO.826 OF 2007 TAX APPEAL NO.826 OF 2007 TAX APPEAL NO.826 OF 2007 The Commissioner of Income Tax-I, . Pune ...Appellant V/s. Mula Sahakari Sakhar Karkhana Ltd., . Ahmednagar ...Respondent Mr.Vimal Gupta, Advocate, for the Appellant. None for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 25TH JUNE, 2008. : 25TH JUNE, 2008. : 25TH JUNE, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant. 2. Mr.Gupta, the learned Counsel for the Appellant, states that the question of law involved in the above Appeal is squarely covered against the Revenue and in favour of the assessee by the judgment of this Court in the case of Commissioner of Income-Tax V/s. Manjara Shetkari Sahakari Sakhar Karkhana Ltd. [(2008) 301 ITR 191 (Bom)]. 3. In view of the above, we are not inclined to entertain the above Appeal and the same is dismissed. : 2 : [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]