Judgment ( 1. ) THIS, is an appeal by the Revenue under Section 260a of the IT Act, 1961. The appeal is directed against the order passed by Tribunal, Indore Bench, on 23rd Jan. , 2003. By the impugned order, Tribunal has allowed the appeal of the assessee but has rejected the appeal preferred by the Revenue. The matters relate to the asst. yrs. 1997-98 and 1998-99. ( 2. ) LEARNED counsel for appellant submitted that the question posed in this appeal has already been answered in an identical matter being ITA No. 46 of 2003, decided on 22nd July, 2003. Photocopy thereof has been filed. ( 3. ) IN fact, the matter is covered by the decision of the Bombay High Court in CIT v. Ratnagiri District Central Co-operative Bank Ltd. , (2002) 254 ITR 697 (Bom) which is based upon the decision of the Supreme Court reported in CIT v. Karnataka State Co-operative Apex Bank, (2001) 251 ITR 194 (SC ). ( 4. ) IN view of the aforesaid decisions and the earlier order passed in identical matter by this Court, we find no substantial question of law is involved in the matter which requires adjudication by this Court. ( 5. ) THE appeal is, therefore, hereby dismissed.