1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR Gift Tax Application No.4 of 1995 (The Commissioner of Gift Tax, Nagpur ..vs.. Shri Puranlal Agrawal, Nagpur) ------------------------------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's order of directions and Registrar's orders ------------------------------------------------------------------------------------------------------------------------------------ Shri Anand Parchure, Advocate h/f Shri A.S. Jaiswal, Advocate for the applicant, Shri Dewani, Advocate for the respondent. CORAM:- J.P. DEVADHAR AND A.B. CHAUDHARI, JJ. DATED :- 16 th SEPTEMBER,2010 1. The Revenue is aggrieved by the order dated 07/11/1994 passed by the Income-tax Appellate Tribunal, Nagpur, whereby the reference application filed by the Revenue has been rejected. Learned Counsel for the assessee has brought to our notice that similar question raised in Income-tax application filed by the Revenue against the order of ITAT dated 11-3-1993 has been dismissed by this Court on 12th April, 2007 in Income Tax Application No. 114/1994 (The Commissioner of Income Tax, Nagpur .vs.. Shri Puranlal Agrawal, Nagpur). Since the similar question raised in Income-tax proceedings has been rejected by this Court, the present application cannot be entertained. Accordingly, the application is rejected. No order as to costs. JUDGE JUDGE pma