bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1446 OF 2009 WITH INCOME TAX APPEAL (L) NO.1447 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Shri Mahankali 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 appeals : Whether on the facts and in the circumstances of the case and in law, the Tribunal was right deleting the addition made on account of sale of sugar at concessional rate to members when it is nothing but diversion of profit, relying on the decisions of Pune Bench Tribunal number 1924-26/PN/90 dated 1st August, 1996 in the case of Shri Chhatrapati Shahu S.S.K. Ltd. Kagal and also relying on Hon’ble Bombay High Court’s decision in the case of Shree Panchganga Sahakari Sakhar Karkhana Ltd. 250 ITR 772 ? 3. Learned Counsel for the appellant fairly states, that the issue involved in the above appeals is 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 both the appeals stand dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)