Income Tax Appeal v. Date Of Order : 21.8.2008

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 78 of 2006 V/S Mr. K K BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 21.8.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER Heard learned counsel for the parties. The learned Tribunal, in this case, has passed theimpugned judgment on the basis of its other judgment dated27.03.2002, passed in Income Tax Appeal No.2145 of 1996 -ITO Vs. Maheshwari Nirman Udhyog. We are informed that,that judgment has been affirmed, in appeal, by this Courton 26.07.2007, in the judgment reported in 211 CTR 579.This position is not disputed by the learned counsel forthe revenue. That being the position, to say the least, thecontroversy, involved in the present case, is squarelycovered by the judgment of this Court, reported inCommissioner of Income Tax Vs. Maheshwari Nirman Udhyog,and appeal is decided against the revenue, and in favour ofthe assessee. Resultantly, the appeal, is dismissed, for theaforesaid reasons. (KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. jpa/