IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 31 of 2009 C.I.T.BIKANER V/S CHHAGAN LAL URF VIDHA SAGAR GUPTA Mr. KK BISSA, for the appellant / petitioner Date of Order : 7.10.2009 HON'BLE SHRI N P GUPTA,J. HON'BLE MRS. MEENA V. GOMBER,J. ORDER ----- Heard learned counsel for the appellant. In our view, the controversy already stands decided by this Court in the case of CIT Vs. Shri Ram Singh reported in 306 ITR 343, which is judgment rendered by this Court (Bench comprising of one of us, Mr.N.P.Gupta,J.) that judgment has been relied upon by the learned Tribunal and it is not shown that, that judgment has either been challenged or does not hold good. In that view of the matter, in our view, it cannot be said that the appeal involves any substantial question of law. The same is, therefore, dismissed summarily. ( MEENA V. GOMBER ),J. ( N P GUPTA ),J. /tarun/