bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1483 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Indapur Sahakari Sakhar Karkhana Ltd. ..Respondent Mr.Vimal Gupta for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 22ND JULY, 2009 P.C. Heard. 2. Following substantial questions of law sought to be raised in the present appeal : a) Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in holding that the disallowance made by the Assessing Officer of excess sugar cane price paid to members are non members was not justified ? b) Whether on the facts and in the circumstances of the case and in law, the ITAT was correct in holding that the addition made on account of disallowance in respect of sale of sugar at concessional rate to the membes was not justified ? 3. Learned Counsel for the appellant fairly states, that the issues involved in the present appeal are squarely covered by the judgment of this Court in the case of CIT Vs. Kisanvir Shetkari Sahakari Sakhar Karkhana Ltd. decided on 30 th June, 2009 in ITXA No.930 of 2008. 4. In the above view of the matter the appeal stands dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)