- 1 - IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 65 of 2002 COMMISSIONER OF INCOME TAX UDAIPUR V/S M/S HINDUSTAN ZINC LTD UDAIPUR Mr. KK BISSA, for the appellant / petitioner Mr. ANJAY KOTHARI, for the respondent Date of Order : 17.3.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- It is contended by learned counsel for the respondent that the controversy involved in the present case is squarely covered by the judgment of Hon'ble the Supreme Court dated 23.2.99 passed in Civil Appeal No.147- 150 of 1994 “Commissioner of Income Tax, Bangalore Vs. Indian Telephone Industries Ltd.” A look at the impugned order of the learned Tribunal shows that the learned Tribunal had based his judgment on the decision in the matter of Indian Telephone Industries Ltd. as decided by the Bangalore Bench of ITAT, which precisely has been subject matter of challenge before the Hon'ble Supreme Court in the aforesaid appeals, and by this judgment dated 23.2.99, the judgment of the Bangalore Bench of the Tribunal has been affirmed. In our view, therefore, it is clear that the - 2 - controversy involved in the present case is squarely covered by the judgment of Hon'ble the Supreme Court. The appeal thus, does not involve any substantial question of law. The same is, therefore, dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/