Lalita Kanji Thakker, Nashik V. Asst. Comm of Income-tax (central), Nashik

CO 45/PUN/2004

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7063 (ITAT-PUNE)
• Duration Of Justice: 7 year(s) 5 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-02-2012
• Assessment Year: misc
• Appeal Filed On: 10-08-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

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 45/PN/04 (ARISING OUT OF ITA NO 1152/PN/03) (BLOCK ASSTT. YEAR 91-92 TO 2001-02) SMT LALITABEN K THAKKAR, .. CROSS OBJECTOR 1 GAURAV APARTMENT, GANGAPUR ROAD, NASHIK VS. ASSTT. COMMISSIONER OF INCOME-TAX, . . RESPONDENT (CEN) CIR. 1 NASHIK CROSS OBJECTOR BY: SHRI NIKHIL PATHAK RESPONDENT BY : SHRI S K SINGH DATE OF HEARING : 02.02.2012 DATE OF PRONOUNCEMENT : 06.02.2012 ORDER PER G.S. PANNU, AM IN THIS CROSS OBJECTION BY THE ASSESSEE, THE OBJEC TION RAISED IS AS FOLLOWS: 1. IN CASE THE DEPARTMENTAL APPEAL IS ALLOWED THEN IT IS PRAYED TO CONSIDER THE ISSUE OF CREDIT FOR THE TAXES PAID BY WAY OF ADVANCE TAX AND TDS, DURING THE BLOCK PERIOD AND FOR WHICH CREDIT I N NO OTHER PROCEEDINGS ARE ALLOWED. 2. THE CONNECTED APPEAL FILED BY THE REVENUE AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-I, NASH IK DATED 15.4.2009 HAS BEEN A SUBJECT-MATTER OF OUR CO-ORDIN ATE BENCH VIDE ITA NO 1152/PN/03 AND FOR THE DETAILED REASONS GIVE N IN THE ORDER DATED 31.5.2007, A COPY OF WHICH IS PLACED ON RECOR D, THE TRIBUNAL 2 HAS DISMISSED THE APPEAL OF THE REVENUE. ACCORDINGL Y, THE CROSS OBJECTION OF THE ASSESSEE BECOMES INFRUCTUOUS AND I S DISMISSED AS SUCH. 3. IN THE RESULT, THE CROSS OBJECTION OF THE ASSESS EE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 6 TH DAY OF FEBRUARY, 2012. SD/- SD/- (I C SUDHIR) JUDICIAL MEMBER (G.S. PANNU) ACCOUNTANT MEMBER PUNE: DATED:06 TH FEBRUARY, 2012 B COPY OF THE ORDER IS FORWARDED TO : 1. CROSS OBJECTOR 2. RESPONDENT 3. THE CIT(A)-I NASHIK 4. THE CIT (CEN) NAGPUR 5. THE D.R, B BENCH, PUNE 6. GUARD FILE TRUE COPY BY ORDER SR. PS, ITAT, PUNE BENCHES, PUNE