1 D.B.INCOME TAX APPEAL NO.84/2009 Commissioner of Income Tax, Bikaner Vs. Jagdish Dudi DATE OF ORDER :::: 12th April 2010 HON’BLE MR. JUSTICE A. M. SAPRE HON’BLE MR.JUSTICE DINESH MAHESHWARI Mr.K.K.Bissa for the appellant. BY THE COURT: This appeal has been preferred by the Revenue under Section 260-A of the Income Tax Act, 1961 (‘the Act’) against the common order dated 14.03.2008 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the Tribunal') insofar relating to the return of income filed by the assessee Shri Jagdish Dudi for the financial year 2004-2005. The learned counsel for the appellant candidly submits that the questions sought to be raised in this appeal stand decided against the appellant for the view taken by this Court in the order dated 15.03.2010 as passed in the batch of appeals led by D.B. Income Tax Appeal No. 13/2010: Commissioner of Income Tax, Bikaner Vs. Suresh Dudi, which were preferred against the same order dated 14.03.2008, and which included the one (IT Appeal No. 74/2009) relating to the same assessee Shri Jagdish Dudi for the return of income as filed for the financial year 2003-2004. For the detailed reasons as appearing in the said order dated 15.03.2010, we are clearly of opinion that the Tribunal’s order providing 35% reduction on the cost of construction of the building as estimated by the DVO and putting the agriculture expenses at 29% does not call for interference in this appeal either. In view of what has been discussed above and following the said order dated 15.03.2010 passed in similar appeals involving identical issues, this appeal fails and is, accordingly, dismissed summarily. (DINESH MAHESHWARI),J. (A.M. SAPRE), J. MK