Commissioner Of Income Tax-Ii, … vs Das’S Friends Builders (P) Ltd., … on 18 January, 2010

Court No. - 37

Case :- INCOME TAX APPEAL DEFECTIVE No. - 281 of 2005

Petitioner :- Commissioner Of Income Tax-Ii, Agra And Another
Respondent :- Das'S Friends Builders (P) Ltd., Agra
Petitioner Counsel :- Sc

Hon'ble Rajes Kumar,J.

Hon’ble Subhash Chandra Nigam,J.

Heard Sri A.N. Mahajan, Standing Counsel, and Sri O.P. Agrawal appearing
on behalf of the respondent.

It appears that the question involved in the present appeal was also involved
in I.T.A. No. 125 of 2003 and I.T.A. No. 276 of 2005. I.T.A. No. 125 of 2003
has been dismissed by a Division Bench of this Court on 1.8.2007 and I.T.A.
No. 276 of 2005 has been dismissed by a Division Bench of this Court on
14.11.2007 on the ground that the explanation of the assessee has been
accepted by the Tribunal and, therefore, no substantial question of law arises.

In view of the above fact the present appeal is also dismissed.

Order Date :- 18.1.2010
PG