2013 (6) TMI 224

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.... the Respondent : Mr. Anjay Kothari ORDER Heard the learned counsel for the parties. 2. The common question of law is involved in both the appeals, therefore, they were heard together and are being disposed of, by this common judgment. 3. This Court admitted both the appeals on 29th September, 2010, on the following substantial questions of law:- "(1) Whether in the facts and circum....

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.... respect of assessment year 2003-04 on the basis of judgment of Division Bench of this Court in Arihant Tiles & Marbles (P) Ltd. versus Income Tax Officer reported in (2007) 295 ITR 148 (Raj.), which has been affirmed by the Hon'ble Apex Court in the case of Income Tax Officer versus Arihant Tiles & Marbles (P) Ltd. reported in (2010) 320 ITR 79, therefore, the present appeals may be dismissed for....

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....ed 9th January, 2009 is reproduced as under:- "This appeal is filed under Section 260-A of the Income Tax Act, 1961 against the judgment dated 24.08.2007 rendered in ITA No. 20/JDPRP/2007 by the Income Tax Appellate Tribunal, Jodhpur Bench by which the appeal filed by the assessee has been partly allowed and thereby deletion of deduction under Section 80 IB made by the Assessing Officer confirm....

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....is no substantial question of law involved in this appeal which is required to be decided by this Court. Seen in the above context, instant appeal lacks merit, deserves to be dismissed. For the foregoing reasons, the appeal fails and is dismissed at the threshold." 7. D.B. Income Tax Appeal No. 197/2008 was decided on the basis of judgment delivered by the Division Bench of this Court in ....