Commissioner Of Income Tax Udaipur v. M/S Hindustan Zinc Ltd Udaipur

- 1 - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 65 of 2002 COMMISSIONER OF INCOME TAX UDAIPUR V/S M/S HINDUSTAN ZINC LTD UDAIPUR Mr. KK BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 17.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- It is contended by learned counsel for therespondent that the controversy involved in the presentcase is squarely covered by the judgment of Hon'ble theSupreme Court dated 23.2.99 passed in Civil Appeal No.147-150 of 1994 “Commissioner of Income Tax, Bangalore Vs.Indian Telephone Industries Ltd.” A look at the impugned order of the learnedTribunal shows that the learned Tribunal had based hisjudgment on the decision in the matter of Indian TelephoneIndustries Ltd. as decided by the Bangalore Bench of ITAT,which precisely has been subject matter of challenge beforethe Hon'ble Supreme Court in the aforesaid appeals, and bythis judgment dated 23.2.99, the judgment of the BangaloreBench of the Tribunal has been affirmed. - 2 - controversy involved in the present case is squarelycovered by the judgment of Hon'ble the Supreme Court. Theappeal thus, does not involve any substantial question oflaw. The same is, therefore, dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/