IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR INCOME TAX APPEAL No. 76 of 2009 C I T UDAIPUR V/S M/S SHREE NATH TILES P LTD Mr. KK BISSA, for the appellant / petitioner Date of Order : 15.2.2010 HON'BLE SHRI A.M.SAPRE,J. HON'BLE SHRI DINESH MAHESHWARI,J. ORDER ----- This is an appeal filed by the Revenue under Section 260-A of the Income Tax Act against an order dated 15.6.2006 passed in I.T.A.Nos.284/2005, 285/2005 and 286/2005 by I.T.A.T. Jodhpur Bench, Jodhpur. Learned counsel for the appellant fairly brought to our notice a decision rendered by Hon'ble Supreme Court of India in Civil Appeal No.8036/2009 “Income Tax Officer, Udaipur Vs. M/s.Arihant Tiles & Marbles (P) Ltd.” decided on 2nd of December, 2009. According to the learned counsel for the appellant, the substantial questions of law involved and proposed in this appeal have since been decided by Hon'ble Supreme Court in Arihant Tiles & Marble's case (supra). In view of the aforesaid discussion, since the issue involved in this appeal stands already answered by the Hon'ble Supreme Court of India in Arihant Tiles & Marble's case (supra) and therefore, there is no need to embark upon any discussion on any of the issue involved in this appeal. Accordingly, this appeal fails and is dismissed in the light of the law laid down by Hon'ble Supreme Court in Arihant Tiles & Marble's case (supra). No cost. (DINESH MAHESHWARI ),J. ( A.M.SAPRE ),J. /tarun/