1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.12 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. The Pandharpur Urban Co-op. Bank Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- 1. The above appeal was admitted on the following substantial question of law:- " Whether on the facts and in law the ITATl was right in holding that interest from Govt. securities and income from sale of Govt. securities amounting to Rs.10,14,53,916/- and Rs.3,37,76,500/ respectively qualifies for deduction under sec. 80P (2)(a)(i) of the I. T. Act, 1961 ? " 2. The issue sought to be raised is covered by the Division Bench judgment of this Court in the case of CIT V/s. The Solapur Nagari Audyogic Sahakari Bank Ltd. in Income Tax Appeal No.46 OF 2008 decided on 16th June, 2009. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)