IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- (1) INCOME TAX APPEAL No. 92 of 2008 C I T UDAIPUR V/S SHRI HARI SINGH SOLANKI (2) INCOME TAX APPEAL No. 12 of 2008 C I T UDAIPUR V/S SHRI ASHOK KUMAR DUTTA Mr. KK BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 22.5.2009 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI GOVIND MATHUR,J. ORDER ----- Learned Tribunal has passed the order on the basis of judgment of the Tribunal in case of Subhash Chand Dewra. However, learned counsel for the assessee invites our attention to a judgment of this Court rendered at Jaipur Bench on 30.11.2008 in I.T.Appeal No.50/07 “CIT Vs. Rabindranath Lal” reported in 2009(18) DTR (Raj.) 100, wherein also the same view has been taken as has been taken by the learned Tribunal. In that view of the matter, we do not find any substantial question as raised to be involved in the present appeal. The same is, therefore, dismissed. ( GOVIND MATHUR ),J. ( N P GUPTA ),J. /tarun/