D.b. Income Tax Appeal v. Shri Om Prakash Jain

D.B. Income Tax Appeal No. 4/2010 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR J U D G M E N T (1)D.B. Income Tax Appeal No. 4/2010 Commissioner of Income Tax-II, Jodhpur versus Shri Om Prakash Jain with (2)D.B. Income Tax Appeal No. 30/2010 Commissioner of Income Tax-II, Jodhpur versus Shri Om Prakash Jain Date of Order : 21[st] May, 2013 HON'BLE MR. JUSTICE NARENDRA KUMAR JAINHON'BLE MR. JUSTICE MAHENDRA MAHESHWARI Mr. K.K. Bissa, for the appellant.Mr. Anjay Kothari, for the respondent. Heard the learned counsel for the parties. 2.The common question of law is involved in both the appeals, therefore, they were heard together and are being disposed of, by this common judgment. 3.This Court admitted both the appeals on 29[th ]September, 2010, on the following substantial questions of law:- “(1) Whether in the facts and circumstances, the Tribunal was justified in holding that the assessee is entitled to claim deduction under Section 80 IB of the Income Tax Act? (2) Whether an activity of cutting of stone and manufacturing tiles out of it amounts to manufacture/production so as to attract the applicability of Section 80 IB for granting benefit of deduction to such assessee engaged in such business? (3) Whether the law laid down by their Lordships of the Hon'ble Supreme Court in the case of Arihant Tiles & Marbles : 2010 (2) SCC 699 has any application to the facts of this case and if so, whether the assessee is entitled to claim any benefit or not?” 4.Learned counsel for both the parties submitted that point involved in the present case has already been considered by co-ordinate Bench of this Court in respect of assessment year 2003-04 on the basis of judgment of Division Bench of this Court in ArihantTiles & Marbles (P) Ltd. versus Income Tax Officerreported in (2007) 295 ITR 148 (Raj.), which has been affirmed by the Hon'ble Apex Court in the case of Income Tax Officer versus Arihant Tiles & Marbles (P)Ltd. reported in (2010) 320 ITR 79, therefore, the present appeals may be dismissed for the same reasons, which have been assigned by the Hon'ble Apex Court in Income Tax Officer versus Arihant Tiles & Marbles (P) Ltd. (supra). 5.We have considered the submissions of the learned counsel for the parties. 6.Appeal no. 4/2010 relates to the assessment year 2006-07 and the appeal No. 30/2010 relates to the assessment year 2005-06. D.B. Income Tax Appeal No. 197/2008 decided by the Division Bench of this Court was relating to the assessment year 2003-04 of respondent/assessee itself. The co-ordinate Bench of this Court dismissed the D.B. Income Tax Appeal No. 197/2008 filed by Revenue vide judgment dated 9[th ]January, 2009 on the basis of judgment delivered in the case of Arihant Tiles & Marbles (P) Ltd. versus Income Tax Officer (supra). The order passed by this Court dated 9[th] January, 2009 is reproduced as under:- 3 “This appeal is filed under Section 260-A of the Income Tax Act, 1961 against the judgment dated 24.08.2007 rendered in ITA No. 20/JDPRP/2007 by the Income Tax Appellate Tribunal, Jodhpur Bench by which the appeal filed by the assessee has been partly allowed and thereby deletion of deduction under Section 80 IB made by the Assessing Officer confirmed by the CIT (Appeals) has been set aside and the assessee has been granted deduction under Section 80 IB of the Act. We have heard Mr. K.K. Bissa, learned counsel for the revenue and perused the order which is impugned under this appeal. The point is squarely covered by the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. Vs. Income Tax Officer. That judgment was passed after considering in detail the judgment of Hon'ble the Supreme Court in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income Tax (2000) 245 ITR – 830. We have heard Mr. K.K. Bissa, learned counsel for the revenue and perused the order which is impugned under this appeal. The point is squarely covered by the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. Vs. Income Tax Officer. That judgment was passed after considering in detail the judgment of Hon'ble the Supreme Court in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income Tax (2000) 245 ITR – 830. Since the point is squarely covered by the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. (Supra), we do not deem it expedient to entertain this appeal as there is no error committed by the Tribunal in passing the impugned order and there is no substantial question of law involved in this appeal which is required to be decided by this Court. Seen in the above context, instant appeal lacks merit, deserves to be dismissed. For the foregoing reasons, the appeal fails and is dismissed at the threshold.” 7. D.B. Income Tax Appeal No. 197/2008 was decided on the basis of judgment delivered by the Division Bench of this Court in Arihant Tiles and Marbles Pvt. Ltd. Vs. Income Tax Officer (supra), which has been affirmed by the Hon'ble Apex Court in Income Tax Officer versus Arihant Tiles & Marbles (P) Ltd. (supra). 8.We have also considered the judgment passed by the co-ordinate Bench of this Court as well as Hon'ble Apex Court. 9.Learned counsel for both the parties also conceded that point involved in the present case has already been considered and decided by Division Bench of this Court as well as Hon'ble Apex Court. 10.In these circumstances, all the questions formulated in the present case are decided in favour of assessee and against the revenue. 11.Consequently, both the appeals filed by Revenue are dismissed, with no order as to costs. Consequently, both the appeals filed by 12.Registry is directed to place a copy of this order on record in connected file. (Mahendra Maheshwari),J. (Narendra Kumar Jain),J. Mak/-7,8 All corrections made in the judgment/order have been incorporated in the judgment/order being emailed.” Anil Makawana Jr. P.A.