IN THE HIGH COURT OF JUDICATURE AT PATNA MA No.600 of 1999 COMMISSIONER OF INCOME TAX & ASSISTANT COMMISSIONER OF INCOME TAX,MUZAFFARPUR Versus M/S MITHILA PROPERTIES PUBLICATION ----------- For the appellants:- Mr. Harshwardhan Prasad,Senior Standing Counsel For Respondent:- Mr. K.N.Jain,Senior Advocate & Dr. R.Usha,Advocate 5 2.9.2008 By order dated 16.11.2000 this appeal was directed to he heard on the same substantial question of law as involved in Tax Case No. 36 of 1987 and 37 of 1987. Mr. Harshwardhan Prasad, appears on behalf of the appellants, whereas the respondent-assessee M/s Mithila Properties Publication & Contract Enterprises, Muzaffarpur is represented by Dr.R.Usha. It is common ground that the matter stands concluded by the judgment in the case of Commissioner of Income Tax Vs. M/s Mithila Porperties Publication & Contract Enterprises, Muzaffarpur ( 2008(2) BBCJ 653). - 2 - It is worth mentioning here that Tax Case No. 36 of 1987 has been disposed off by the aforesaid judgment alongwith other case. For the reasons stated in the said judgment, this appeal has no merit and it is dismissed accordingly. (Chandramauli Kr.Prasad,J.) (Dr.Ravi Ranjan,J.) A.Kumar