Late Sh. satyabhamabai T. Tirthkar, Osmanabad V. ITO, Wd.-3(9), Latur

CO 41/PUN/2002

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6474 (ITAT-PUNE)
• Duration Of Justice: 9 year(s) 1 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1993-1994
• Appeal Filed On: 14-08-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER C.O. NO 41 & 42/PN/02 (ARISING OUT OF ITA NOS 607 & 608/PN/01) (ASSTT. YEAR 1993-94 & 94-95) LATE SMT SATYABHAMABAI T TIRTHKAR, .. CROSS OBJECTOR L/H SHRI DATTARAYA T TIRTHKAR, DEVLALI VS. INCOME-TAX OFFICER, , .. RESPONDENT WD. 4 LATUR CROSS OBJECTOR BY: NONE RESPONDENT BY : SHRI MANOJKUMAR DATE OF HEARING : 19.09.2011 DATE OF PRONOUNCEMENT : 30.09.2011 ORDER PER G.S. PANNU, AM THE CAPTIONED CROSS OBJECTIONS BY THE ASSESSEE ARE FILED MERELY TO SUPPORT THE ORDER OF COMMISSIONER OF INCO ME-TAX (APPEALS), AURANGABAD, PERTAINING TO THE ASSESSMENT YEARS 1993-94 & 1994-95. 2. THE CONNECTED APPEALS FILED BY THE REVENUE AGAIN ST THE IMPUGNED ORDER OF THE COMMISSIONER OF INCOME-TAX (A PPEALS) WERE SUBJECT-MATTER OF OUR CO-ORDINATE BENCH IN ASSESSEE S OWN CASE IN ITA NOS 607 & 608/PN/01 AND FOR THE DETAILED REASON S GIVEN IN THE ORDER DATED 14.11.2002, THE TRIBUNAL HAS DISMISSED THE APPEALS OF THE REVENUE THEREBY CONFIRMING THE IMPUGNED ORDER O F THE COMMISSIONER OF INCOME-TAX (APPEALS). IN VIEW OF TH IS FACT-SITUATION, 2 THE CROSS OBJECTIONS BY THE ASSESSEE HAVE BECOME IN FRUCTOUS AND ARE, ACCORDINGLY, DISMISSED AS SUCH. 3. IN THE RESULT, THE CROSS OBJECTIONS OF THE ASSES SEE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2011. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED: 30 TH SEPTEMBER, 2011 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A) AURANGABAD 4. THE CIT, AURANGABAD 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, PUNE BENCHES, PUNE