Db Income Tax Reference v. M/S. Kamal Engg. & Constructions (P)Ltd

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR *** DB Income Tax Reference No.50/1995The Commissioner of Income-tax, Jaipur Vs. M/s. Kamal Engg. & Constructions (P)Ltd. Date of Order : 05/11/2014 HON'BLE MR. JUSTICE AJAY RASTOGI.HON'BLE MR. JUSTICE J.K. RANKA. Mr. OP Pareek, for the applicant.None present for non-applicant. The matter was listed for hearing on 03/11/2014 andsince no one turned up, it was posted for today. Counsel for the applicant submits that the self samequestion between the same parties for the assessment year1984-85 has been examined by this Court in DB Income TaxReference No.13/1990 which has been disposed of videjudgment dt.26/02/2009 holding as under:- “Considering the aspect already dealt by theHon'ble Apex Court, there remains no scope ofdoubt to say that in the present matter theassessee is not entitled to benefit of deductionunder Section 32A(2)(b)(iii) of the Income Tax Actas he is not constructing any article or thing.Hence, the question referred is answered in favour of the Revenue and against the assessee.” The reference petition is disposed of.” We do find from the record that the substantial question,raised in the instant reference, is the self same question, whichhas already been decided of by this Court in DB Income TaxReference No.13/1990 vide judgment dt. 26/02/2009 (supra)and in the light of the judgment of this Court (supra), thequestion does not survive any further to be examined in theinstant reference. The instant reference also stands disposed of in thesame terms as decided by this Court in DB Income TaxReference No.13/1990 vide judgment dt.26/02/2009 (supra). [J.K. RANKA],J. ,J. Raghu/p.2/ Certificate:All corrections made in the judgment/order havebeen incorporated in the judgment/order being e-mailed.Raghu, Sr. PA.