2014 (7) TMI 1333

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.... Hari Om Maratha, J.M This is an appeal by the assessee directed against the order dated 19/03/2006 of ld. CIT(A), Bikaner. 2. The following sole ground has been raised in this appeal: "On the facts and in the circumstances of the case, the ld. CIT(A) has erred in directing to apply net profit rate of 8.48% before allowing claim for depreciation, interest & remuneration to partne....

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.... was stated to be covered by the decision of this very Bench rendered in the case of M/s Ganesh Garhia Construction Co. Vs. ACIT for A.Y. 2004-05 in ITA No. 430/Jodhpur/2008 which was also corrected/rectified vide MA No. 04/JU/2013 vide order dated 02.05.2014. Accordingly, the order passed by the Tribunal on 31.12.2008 in this case was recalled and only to that extent the appeal was heard. The iss....