1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- (1) INCOME TAX APPEAL No. 75 of 2005 C I T AJMER V/S ASSAN DASS BHAGWANI (2) INCOME TAX APPEAL No. 80 of 2005 C I T JODHPUR V/S M/S MOUNT PLEASANT BHARATPUR (3) INCOME TAX APPEAL No. 82 of 2005 C I T JODHPUR V/S M/S MOUNT PLEASANT BHARATPUR (4) INCOME TAX APPEAL No. 93 of 2005 C I T AJMER V/S ASSAN DASS BHAGWANI Mr. KK BISSA, for the appellant / petitioner Mr. ARUN BHANSALI, Mr. ANJAY KOTHARI, for the respondent Date of Order : 24.4.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- All these appeals involve identical question of law, which has been framed in three appeals being No.75, 93 & 82 of 2005. However the question as such has not been framed in appeal No.80/2005, but then the appeal No.80/2005 had already been ordered to be connected with the file of appeal No.82/2005, which was at that time bearing No.5057/2004 (DRJ), and appeal No.82/2005 had been ordered to be connected with appeal No.24/2005. It is informed that 2 appeal No.24/2005 has already been decided by this Court on 14.2.2008 by following the decision rendered by this Court in appeals No.59 & 60 of 2004 decided on 11.2.2008. The copy of the judgment dated 11.2.2008 in appeals No.59 & 60 of 2004 being “CIT Vs. M/s.Arihant Builders” has been made available for our perusal, and find that the question involved in those appeals is admittedly the same, as is involved in the present appeals. In that view of the matter, for the same reasons as given in the judgment dated 11.2.2008 rendered in ITA No.59 & 60 of 2004, these appeals are also dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/