- 1 - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- (1) INCOME TAX APPEAL No. 11 of 2005 C I T UDAIPUR V/S THE BANK OF RAJASTHAN LTD UDAIPUR (2) INCOME TAX APPEAL No. 13 of 2005 C I T UDAIPUR V/S THE BANK OF RAJASTHAN LTD Mr. KK BISSA, for the appellant / petitioner Mr. RAMIT MEHTA, for the respondent Date of Order : 7.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI MANAK MOHTA,J. ORDER ----- Heard learned counsel for the parties. These two appeals involve the common question of law as framed vide orders dated 4.4.2005 and 24.3.2005 respectively. We have examined the judgment of the learned Tribunal, thereby as many as 5 appeals were decided, and these two appeals No.11/2005 and 13/2005 relate to I.T.Appeals No.1264 and 1265 decided by the Tribunal for the assessment year 1990-91, 1991-92, discussion in this regard starts from para 14 of the judgment of the learned Tribunal, and a reading of that judgment shows that after - 2 - giving facts, the Tribunal has simply proceeded on the basis of a judgment of this Court in the case of the assessee itself reported in (2002) 255 ITR 599. We have again gone through the judgment of the learned Tribunal, so also the judgment of the Division Bench reported in (2002) 255 ITR 599. In our view, the controversy involved in the present case is squarely covered by the aforesaid judgment, and despite best efforts, learned counsel for the revenue could not point out any distinguishing feature on the basis of which it can be said that this judgment is not applicable. In that view of the matter, for the same reasonings, we do not find any ground to interfere. The appeals are, therefore, dismissed. ( MANAK MOHTA ),J. ( N P GUPTA ),J. /tarun/