D.b.income Tax Appeal v. Jagdish Dudi

D.B.INCOME TAX APPEAL NO.84/2009Commissioner of Income Tax, Bikaner Vs. Jagdish Dudi DATE OF ORDER :::: 12[th] April 2010 HON’BLE MR. JUSTICE A. M. SAPREHON’BLE MR.JUSTICE DINESH MAHESHWARI Mr.K.K.Bissa for the appellant. BY THE COURT: This appeal has been preferred by the Revenue under Section260-A of the Income Tax Act, 1961 (‘the Act’) against the commonorder dated 14.03.2008 as passed by the Income Tax AppellateTribunal, Jodhpur Bench, Jodhpur ('the Tribunal') insofar relating tothe return of income filed by the assessee Shri Jagdish Dudi for thefinancial year 2004-2005. The learned counsel for the appellant candidly submits that thequestions sought to be raised in this appeal stand decided againstthe appellant for the view taken by this Court in the order dated15.03.2010 as passed in the batch of appeals led by D.B. IncomeTax Appeal No. 13/2010: Commissioner of Income Tax, Bikaner Vs.Suresh Dudi, which were preferred against the same order dated14.03.2008, and which included the one (IT Appeal No. 74/2009)relating to the same assessee Shri Jagdish Dudi for the return ofincome as filed for the financial year 2003-2004. For the detailed reasons as appearing in the said order dated15.03.2010, we are clearly of opinion that the Tribunal’s orderproviding 35% reduction on the cost of construction of the building asestimated by the DVO and putting the agriculture expenses at 29%does not call for interference in this appeal either. In view of what has been discussed above and following thesaid order dated 15.03.2010 passed in similar appeals involvingidentical issues, this appeal fails and is, accordingly, dismissedsummarily. (DINESH MAHESHWARI),J. (A.M. SAPRE), J. MK