D.B. INCOME TAX APPEAL NO.59/2006 CIT, Ajmer Vs. M/s Shiv Shakti Borewell (P) Ltd., Bhilwara Date : 23.05.2006 PRESENT HON'BLE JUSTICE MR. RAJESH BALIA HON'BLE JUSTICE MR. R.P. VYAS Mr. K.K. Bissa for the appellant. ______ Having heard learned counsel for the appellant, we are of the opinion that only issue raised before the Tribunal and decided by it about treatment of share application money received by the respondent which was added in the income of Company as undisclosed sources by the Assessing Officer but was deleted by the CIT (Appeals) and the said order was affirmed by the Tribunal. In our opinion, in the facts and circumstances, the decision rendered by the Tribunal is fully governed by the ratio of a Bench decision of this Court given in CIT Vs. Shree Barkha Synthetics Ltd. ITR 270 page 477. Therefore, no substantial question of law arise for consideration in this appeal. The appeal fails and is hereby dismissed. [ R.P. VYAS ], J. [ RAJESH BALIA ], J. babulal/