PUSHPENDRA SINGH BHATI,J. - (1.) The present Income Tax Appeal under Section 260A of the Income Tax Act, 1961 seeks to challenge the judgment and order dated 03.8.2009 passed by Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in Appeal No.365/JU/2005.
(2.) Learned counsel for the appellant submits that the assessee had earlier come before this Court in D.B. Income Tax Appeal No.111/2006 and the said appeal came to be allowed by order dated 28.8.2008, which reads as follows :- "The controversy, involved in the present case, is squarely covered by the judgment of this Court dated 03.07.2008, passed in IT Appeal No.10/2006 M/s Shri Ram Jhanwar Lal Vs. I.T.O. bikaner and Ors. In that view of the matter, this appeal is also allowed for the same reasons, and the matter is sent back to the learned Additional Tribunal, for deciding the matter afresh, keeping in view the observations and directions, given in aforesaid judgment dated 03.07.2008."
(3.) It would be incumbent here to take note of the fact that the present assesee had filed the aforesaid appeal seeking to challenge the earlier order of the Income Tax Appellate Tribunal holding that the net profit rate @ 8% was applied on the contract receipts but no deduction was allowed on account of depreciation since the assessee being aggrieved by the fact that the Income Tax Appellate Tribunal earlier had determined net profit rate @ 8% while accepting the rate @ 8%, as the rate was essentially aggrieved by the fact that the Tribunal had further directed no separate deduction on account of depreciation.;