49-ITXA-1671-2019.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 1671 OF 2019 The Pr. Commissioner Of Income Tax-1 ...Appellant V/s. Kolhapur Zilla Sahakari Doodh Utpadak Sangh Limited ...Respondent … Ms Smita Thakur – Advocate for the Appellant ... Coram : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. Date : 12th October, 2026 P. C. : 1. When the matter is called out, Ms Smita Thakur, learned Counsel appears for the Appellant/Department and fairly submits that the issue raised in this Appeal for the Assessment Year 2012-13, is covered against the Department by the order of the Hon’ble Supreme Court in the case of Commissioner of Income-tax (Central) v. Kolhapur Zilla Sahkari Dudh Utpadak Sangh Ltd., [2023] 293 Taxman 603 (SC) and the Appeal may accordingly be dismissed as no substantial question of law arises. 2. The Appeal accordingly stands dismissed. [NEERAJ P. DHOTE, J.] [ ABHAY AHUJA, J.] SG Punde 1/1