Commissioner Of Income Tax, Muzaffarpur v. Mithila Properties Publication & Contract Enterprises Pvt. Ltd. Kachi Sarai, Muzaffarpur

IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.424 of 2005 COMMISSIONER OF INCOME TAX, MUZAFFARPUR. ----- APPELLANT Versus MITHILA PROPERTIES PUBLICATION & CONTRACT ENTERPRISES PVT. LTD. KACHI SARAI, MUZAFFARPUR. ----- RESPONDENT ----------- 06 11.12.2009 Heard Mrs. Archana Sinha for the appellant. This appeal under Section 260 A of the Income Tax Act 1961, is directed against the judgment dated 10.05.2005, passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in I.T.A. Nos. 454, and 455/Pat/03 for the assessment years 1997-98, and 1998-99. The following substantial question of law has been formulated in the memorandum of appeal:- “(i) Whether on fact and circumstances of the case the Hon’ble Tribunal was justified in holding that the income derived by the assessee by letting out of Goodwin on rent was assessable under the head business income and not under the head income from house property.” It appears to us that this issue is covered by the judgment dated 28.03.2008 of a Division Bench of this Court in Tax Case No. 36 of 1987, (Commissioner of Income Tax, Bihar, Patna Vrs. M/S Mithila Properties Publication & Contractor Enterprises (P) Ltd. Muzaffarpur), and the analogues cases, since reported in 2008(2) BBCJ 653. In that view of the matter, there is no need to proceed any further in the matter. This appeal is accordingly dismissed. (S.K.Katriar,J.) Sym/ (Kishore K. Mandal, J.)