IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 27 of 2008 Commissioner of Income Tax & another. .……… Appellants Versus M/s Desh Rakshak Aushdhalaya Ltd. .………. Respondent. Mr. Arvind Vashishth, Advocate for the appellants. JUDGMENT Coram: Hon’ble Barin Ghosh, C.J. Hon’ble V.K. Bist, J. BARIN GHOSH, C. J. (Oral) The matter is appearing for orders, inasmuch as, the appellants have not taken steps, which were required to be taken for the purpose of making this appeal ready for hearing. However, the learned counsel appearing in support of the appeal has drawn our attention to the judgment and order of this Court rendered in the case of Commissioner of Income Tax & another Vs. Desh Rakshak Aushdhalaya Ltd. reported in 2009(313) ITR 0140-UTT, whereby and under, a Division Bench of this Court has dealt with the issue, being the subject matter of the present appeal, against the appellants herein and, accordingly, we also conclude this Appeal on the basis of the ratio of the decision rendered in the said judgment and order of this Court. The Appeal, accordingly, stands disposed of. Let a copy of the judgment of this Court referred to above, as produced by the learned counsel for the appellants, be kept with the records. (V.K. Bist, J.) (Barin Ghosh, C. J.) 19.08.2010 19.08.2010 Arpan