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 TAX APPLICATION NO. 199 OF 2000 WITH INCOME TAX APPLICATION NO. 200 OF 2000. The Commissioner of Incomez-tax, Mumbai City III ...Applicant. V/s. The Maharashtra State Cop.Bank. ... Respondent. Dr. P. Danial with G. Hariharan i/b R.N. Bandopadhyay for the Applicant. 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 August 2005. : 23rd August 2005. : 23rd August 2005. P.C. P.C. P.C. : : : ---- ---- ---- . The learned Counsel appearing for the Revenue has fairly pointed out that during the pendency of the appeal, the Apex Court has decided the issue against the revenue in the case of C.I.T. vs. Karnataka State Co-operative Apex Bank (251 ITR 194). 2. So far as second question is concerned, the same is academic. Hence, no question of law is involved in this application and the same is dismissed. (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.) (V.C. (V.C. (V.C. DAGA,J.) DAGA,J.) DAGA,J.)