1 itxa3721-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3721 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Godavari Corporation Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Pankaj R. Toprani for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 15TH NOVEMBER, 2010 P.C. :- 1. The dispute in this appeal is, as to whether the Tribunal was justified for holding that the assessee had put to use the windmill for the purpose of its business before 31/03/2002. The finding of fact recorded by the Tribunal is that the assessee by using the windmill in question has produced the electricity and the same has been supplied by it to the MSEB on 30/03/2002 and 31/03/2002, that is, in the assessment year in question. That finding of fact recorded by the Tribunal does not give rise to any substantial question of law. The appeal is accordingly dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)