IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 78 of 2006 C I T BIKANER V/S M/S G P TAPARIA 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 the impugned judgment on the basis of its other judgment dated 27.03.2002, 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 Court on 26.07.2007, in the judgment reported in 211 CTR 579. This position is not disputed by the learned counsel for the revenue. That being the position, to say the least, the controversy, involved in the present case, is squarely covered by the judgment of this Court, reported in Commissioner of Income Tax Vs. Maheshwari Nirman Udhyog, and appeal is decided against the revenue, and in favour of the assessee. Resultantly, the appeal, is dismissed, for the aforesaid reasons. (KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. jpa/