1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO. 109 OF 2002 The Commissioner of Income-Tax-I Pune. .. Appellant v/s. Padmashree Dr. Vithalrao Vikhe Patil Sahkari Sakhar Karkhana Ltd. .. Respondent Ms.S.V.Bharucha i/by Mr. H.D.Rathod for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 10th August, 2004 P.C. Heard Ms. S.V.Bharucha, the learned counsel for the revenue-appellant. 2. In view of the decision of the Division Bench of this court in the case of Commissioner of Income-Tax v. Shri Satpuda Tapi Parisar Sahkari Sakhar Karkhana Ltd., 255 ITR 568, the Tribunal cannot be said to have committed any error of law. 3. No substantial question of law arises in this appeal. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)