1 1.Commissioner of Income Tax, Udaipur Vs. M/s Jyoti Minerals Pvt. Ltd. (D.B. INCOME TAX APPEAL NO.24/2009) 2.Commissioner of Income Tax, Udaipur Vs. M/s Jyoti Minerals Pvt. Ltd. (D.B. INCOME TAX APPEAL NO.3901/08(DR(J) Date of Order :: 23.3.2009 HON'BLE MR. JUSTICE A.M. KAPADIA HON'BLE MR. JUSTICE SANGEET LODHA Mr. K.K. Bissa, for the appellant. 1. These two appeals under Section 260A of the Income Tax Act, 1961 (in short 'the Act of 1961') are directed against the order dated 30.10.07 passed by the learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (in short 'the learned ITAT') in ITA NO.860/JP/1995 and ITA No. 861/JP/1995 in respect of the Assessment Years 1989-90 and 1990-91, whereby the appeals preferred by the Revenue against the order dated 3.2.95 passed by the Commissioner of Income Tax (Appeal) (in short “CIT(A)”) allowing the claim of the assessee for investment allowance, have been dismissed. 2. The appeals preferred by the Revenue as aforesaid have been dismissed by the learned ITAT relying upon a Bench decision of this Court in the matter of “Arihant Tiles and Marbles Pvt. Limited vs. Income Tax Officer” dated 30.5.07. It is not disputed by the learned counsel for the appellant before us that the issue involve in these appeals stands squarely covered by 2 the decision of this court in Arihant Tiles & Marbles's case (supra). 3. In this view of the matter, no substantial question of law arises for consideration of this court in this appeal. 4. Accordingly, both the appeals are dismissed in light of the decision of this court rendered in Arihant Tiles & Marbles's case (supra). (SANGEET LODHA),J. (A.M.KAPADIA),J. Aditya/-