IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 122 of 2008 C.I.T.UDAI PUR V/S M/S KUSHAL BAG MARBLE PVT.LTD. Mr. KK BISSA, for the appellant / petitioner Date of Order : 2.9.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI KISHAN SWAROOP CHAUDHARI,J. ORDER ----- Heard learned counsel for the appellant. The learned Tribunal has passed the impugned order on the basis of the judgment of this Court in Arihant Tiles and Marbles Pvt. Ltd. Vs. Income-tax Officer decided by this Court on 30.5.2007. That judgment was passed after considering in detail the judgment of Hon'ble the Supreme Court in Lucky Minmat Pvt. Ltd. Vs. Commissioner of Income- tax (2000) 245 ITR-830. In that view of the matter, we do not find any error in the impugned order. The appeal is, therefore, dismissed. ( KISHAN SWAROOP CHAUDHARI ),J. ( N P GUPTA ),J. /tarun/