CIT Vs. JOGANI CONSTRUCTIONS LTD.

JUDGEMENT

(1.) IN these appeals by the appellant for the assessment years 2003 -04 and 2004 -05, following common questions of law have been raised for our consideration: -

(2.) SO far as question (iii) is concerned, counsel for the parties state that identical question raised by the revenue in the respondent -assessees own case in Income Tax Appeal (Lod) No. 177 of 2013 pertaining to assessment year 2006 -07 was not entertained by this Court in an order passed today i.e. 15 -3 -2013. In view of the reasons mentioned in the order passed in Income Tax Appeal (Lod) No. 177 of 2013, we see no reason to entertain question (iii). Accordingly, the appeal is dismissed with no order as to costs.