D.B. INCOME TAX APPEAL NO.220/2008. Commissioner of Income Tax Jaipur-III, Jaipur. Vs. Mohan Singh Date of order:- October 24, 2008. HON'BLE MR.JUSTICE R.C. GANDHI HON'BLE MR.JUSTICE MOHAMMAD RAFIQ Mr. Sameer Jain for the appellant. ***** Heard learned counsel for the appellant. Learned counsel for the appellant has submitted that the dispute involved in this appeal is similar to that of DB Income Tax Appeal No.141/2006 (Commissioner of Income Tax, Jaipur-III, Jaipur Vs. T.K. Paliwal) which has been dismissed by the Division Bench vide judgment dated 19/2/2007. We have perused the judgment of the learned Division Bench. The Division Bench relying upon the judgment of Madras High Court in Commissioner of Income Tax Vs. M.Raman, has dismissed the appeal. The disposal of this appeal shall be governed by the aforesaid judgment. We accordingly dismiss this appeal. (MOHAMMAD RAFIQ), J. (R.C. GANDHI), J. anil