Rajasthan High Court - Jodhpur
Commissioner Of Income Tax vs . on 26 March, 2014
Author: Dinesh Maheshwari
Bench: Dinesh Maheshwari
ITA No.60/2013 & 62/2013
1
(1) D.B.INCOME TAX APPEAL NO.60/2013
Commissioner of Income Tax, Udaipur
Vs.
M/s Green Marble House Pvt. Ltd.
(2) D.B.INCOME TAX APPEAL NO.62/2013
Commissioner of Income Tax, Udaipur
Vs.
M/s Green Marble House Pvt. Ltd.
Date of Order:: 26th March 2014
HON'BLE MR. JUSTICE DINESH MAHESHWARI
HON'BLE MR.JUSTICE BANWARI LAL SHARMA
Mr.K.K.Bissa for the appellant
....
Having regard to the submissions made that the certified copy of the impugned common order has been filed in D.B.Income Tax Appeal No.61/2013, the requirements of filing the certified copy of the impugned common order in D.B.Income Tax Appeal No.60/2013 is dispensed with.
The learned counsel for the appellant frankly submits that the controversy involved in the present appeals stands concluded against the appellant in view of the common order dated 20.02.2013 as passed by this Court in a batch of petitions led by D.B.Income Tax Appeal No.29/2008: Commissioner of Income Tax Vs. M/s. Arihant Tiles & Marbles Pvt. Ltd. The learned counsel further frankly submits that so far the persent assessee-respondent is concerned, the impguned common order dated 14.12.2012 was also the subject matter of appeal in D.B. Income Tax Appeal No.61/2013 which has been cnosidered and dismissed by this Court on 23.08.2013.
ITA No.60/2013 & 62/2013 2 From the record of D.B. Income Tax Appeal No.61/2013 it is noticed that the appeal against the same impugned order for the assessment year 2000-01 has already been dismissed by this Court with reference to paragraphs 23 to 25 of the above referred order dated 20.02.2013, which read as under: -
"23. Therefore, we are of considered opinion that the learned ITAT was justified in allowing the deduction under sec.80HHC of the Act regarding export of cut and polished marble blocks during relevant years by the assessee-respondents. The appeals of the Revenue, therefore, are liable to be dismissed and the substantial question of law framed above is accordingly answered in favour of assessee-respondents and against the appellant-Revenue.
24. It is also pertinent to note that since the Circular No.693 dated 17th November 1994 has already been referred to and discussed along with the substantial question of law framed in these appeals, for the second substantial question of law framed in Appeal No.29/2008 regarding legal effect of Circular No.693, it is also held that said Circular does not adversely affect claims of the assessee-respondents and the assessees are entitled to benefit of deduction under sec.80HHC of the Act. Thus, the second substantial question of law framed in Appeal No.29/2008 is accordingly answered in favour of the assessee-respondent and against the appellant-Revenue.
25. In view of the above, these appeals of the Revenue are hereby dismissed. No order as to costs."
In view of the above, the present appeals are also required to be, and are, dismissed following the order dated 20.02.2013 in M/s. Arihant Tiles & Marbles Pvt.Ltd. as also the order dated 23.08.2013 as passed in the case of assessee-respondent in D.B. Income Tax Appeal No.61/2013 and in the same terms. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI), J. MK ITA No.60/2013 & 62/2013 3 D.B.INCOME TAX APPEAL NO.62/2013 Commissioner of Income Tax, Udaipur Vs. M/s Green Marble House Pvt. Ltd.
Date of Order:: 26th March 2014 HON'BLE MR. JUSTICE DINESH MAHESHWARI HON'BLE MR.JUSTICE BANWARI LAL SHARMA Mr.K.K.Bissa for the appellant The appeal is dismissed [vide common order made in D.B.Income Tax Appeal No.60/2013: Commissioner of Income Tax, Udaipur Vs. M/s Green Marble House Pvt. Ltd.]. (BANWARI LAL SHARMA),J. (DINESH MAHESHWARI), J. MK