Income Tax Appeal v. M/S Inani Tiles Pvt.ltd

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 2 of 2008 V/S M/S INANI TILES PVT.LTD. Mr. KK BISSA, for the appellant / petitioner HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI MOHAMMAD RAFIQ,J. Heard learned counsel for the appellant. The learned Tribunal has passed the impugned orderon the basis of the judgment of this Court in Arihant Tilesand Marbles Pvt. Ltd. Vs. Income-tax Officer decided bythis Court on 30.5.2007. That judgment was passed afterconsidering in detail the judgment of Hon'ble the SupremeCourt in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income-tax (2000) 245 ITR-830. Learned counsel for the appellant has not beenable to show that the said judgment in Arihant Tiles hasbeen challenged much less that any order has been passed inthat challenge. We also tried to find out on computer about the fact of filation of SLP in Arihant Tiles and it reported“No Cases Found”. In that view of the matter, we do notfind any error in the impugned order. The appeal is, therefore, dismissed. ( MOHAMMAD RAFIQ ),J. ( N P GUPTA ),J. /sushil/