- 1 - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 38 of 2008 C.I.T.UDAIPUR V/S M/S GRACE MARBLES & GRANITES PVT.LTD. Mr. KK BISSA, for the appellant / petitioner Date of Order : 25.2.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI SANGEET LODHA,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal has passed the impugned order on the basis of the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. Vs. Income-tax Officer decided by this Court on 30.5.2007. That judgment was passed after considering in detail the judgment of Hon'ble the Supreme Court in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income- tax (2000) 245 ITR-830. Learned counsel for the appellant has not been able to show that the said judgment in Arihant Tiles has been challenged much less that any order has been passed in that challenge. We also tried to find out on computer about the fact of filation of SLP in Arihant Tiles and it reported - 2 - “No Cases Found”. In that view of the matter, we do not find any error in the impugned order. The appeal is, therefore, dismissed. ( SANGEET LODHA ),J. ( N P GUPTA ),J. /tarun/