Commissioner Of Income Tax, Udaipur v. M/S.madhav Marble & Granite Ltd.(D.b. Income Tax Appeal

COMMISSIONER OF INCOME TAX, UDAIPUR VS. M/S.MADHAV MARBLE & GRANITE LTD.(D.B. INCOME TAX APPEAL NO.111/14) Dated:- 12.5.16 HON'BLE MR.JUSTICE SANGEET LODHAHON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.K.K.Bissa, for the appellant. This appeal is directed against the order dated 29.11.13 ofthe Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur,whereby the appeal preferred by the Revenue against the orderpassed by the Commissioner of Income Tax (Appeals), holding thatcutting, polishing and sizing of marble amounts tomanufacturing/production activity, stands dismissed. Learned counsel appearing for the appellant submits that anappeal involving identical question, preferred by the Revenueagainst the respondent assessee being D.B.Income Tax AppealNo.7/08 “Commissioner of Income Tax, Udaipur vs. M/s. MadhavMarble & Granites Ltd.”, already stands dismissed by a coordinateBench of this court vide order dated 14.1.08 and therefore, for theparity of reasons, this appeal also deserves to be dismissed. Accordingly, this appeal is dismissed in light of the decision ofthis court rendered in Madhav Marble's case (supra). (KAILASH CHANDRA SHARMA),J. (SANGEET LODHA),J.