D.b. Income Tax Appeal v. Shri Shree Prakash Soni

D.B. INCOME TAX APPEAL NO.55/2007 Commissioner of Income Tax-I, Aaykar Bhawan, Jodhpur Vs. Shri Shree Prakash Soni DATE OF ORDER : 10.08.2007 HON'BLE MR. JUSTICE P.B. MAJMUDARHON'BLE MR. JUSTICE DEO NARAYAN THANVI Mr. K.K.Bissa for the appellant. Heard learned counsel for the appellant. Learned counsel submitted that regarding earlierassessment years as well as subsequent assessment years in thecase of the very same assessee, the order of the Tribunal hasalready been confirmed by the decision of this Court inD.B.Income Tax Appeal Nos.30/2007 and 22/2007. Thesubstantial question which has been raised by the Department inthis appeal has been dealt with in the aforesaid appeals and theappeals have been dismissed by this Court. In view of the same and especially when the order of theTribunal has been confirmed in the case of the very assessee forearlier and subsequent assessment period and identical questionhas been raised in this appeal, which has been raised inD.B.Income Tax Appeal Nos.30/2007 and 22/2007, this appeal isalso required to be dismissed on the same ground. Accordingly, no substantial question of law arises fordetermination of this Court in this appeal. The appeal standsdismissed. No order as to costs. (DEO NARAYAN THANVI), J. (P.B.MAJMUDAR), J. ms rathore