Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1069 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
CRN Number
Duration Of Justice
1 year(s) 11 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-12-2019
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2005-2006
Appeal Filed On
09-01-2018
Judgement Text
[ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] ! ''#''$#%&#'() *+ , !' #$! %&''( - ! ''#''$#%&#'() *+ , !' #$! %&)*+ ,- ,- ..- '%#.#'(/0) 1 '%#. (23#$#%) 1 1 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 2 ) / ,- / 00 1 /00023 , )45'54677 1 , , / 81 ,1 0 ,- / - 0 7 0 8 0 7 7 , - # 8 '4'99'54: 1 - '55;< 5% 0/110 = 1. !!'''' #!' # $% &' '! ' ( '' 2. ) !!'' '' #!' $ ''' ' !!' ' &''! ' ( '' 3. ) !!'''' #!' $ ! '' ! (% ! [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 3 '' ! $% ' ' (% !!'' ' '' $ (% ''% ''! ! &''! ' ( '' 4. ) !!'' '' #!' $ $ $$ ! ' % ! % * &''! ' ( '' 5. )+ !!'''' ,)- $ ) $% &''! ' ( '' 6. !!'' '' '' ' #! &''! ' ( '' 7. !!''! ' &''! ' ( '' ) # 71 1 -9 4))07 >74&%4 07 ? 7@ / 7 )54'55; , 0 17 0 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 4 - 7 04' 8 7 ,A- / 07 > 701 , / 0 0 /0/17= .) /(0 )1 $ $' ( ! ! (2 $ ' ( ' % $ 2 $ ! $ 3 ! $ ' $ ! $ ' 4 $ !2 # ( 0 !'% ( ' 2 $ !! %( 5 * - 1 ,-, 1 = [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 5 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 6 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 7 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 8 ; 11 ,- 0 ,0 ( 2 / 0 71 , ,- '/ ,0, 1 ,- ,/ ( 2 0 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 9 , ,0 / 71 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 10 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 11 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 12 % , 0 =< B,00 707 = ) . $ ' $ '' ( ' 6 '% ' 789 : $%#(' ' % $% !' ( ! 1) / $% ) $ ' !$ '' ! $%!% ! );+ [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 13 ' ' ' ; ''' < 1 2 ) ' ; ' );;(% ( ' $% ' ! ( 7=(' (' 7= (' (' ' 2 $ % $ ' (% !1>? 1 / ' !' ' ( !! $ #!' !) >? 2 ' ''' 7=(' (' ' ( (% ' ' ' ( ( 2 6 (% 2 ' $ @ ! % ' ! (% /! $%! ); )A >? 9 '' ( '' ! % '' % )AA*)AA+ ' ( ( $ $ ' % '' ' ( ( ! % ' ( ' ' 9B; C $ ' ' % ' ! % ' ( $( 2 ' ! % ' % '%( ' $%! ' [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 14 ' ! ( % $ ( ' 7 ; ' ' % (' #!' $ '( ' % #!' ( $ 7 3 )1 ;; ( $ 11A+ ( ! ('' ! '' (' #!' # (' ) ' ' 2' ( ! % ' ! !% '%( ' $%! ' ' ( ' (' % $ ( ' '' $ ' ' #!' '' ' (! %)AA1 )AA+ $ ( % 2 ' '' '! ' % '%( ' $%! ' ' $ (% % '' #!' $ '! #!' ' ' '' 789 ' ' ( ' 789 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 15 ' ) 2 '' ' ' ! ''% ' ' '! 4 # ' 2' ( '! ' '' $ 789 ( ' '%( ' $%! ' % $ ( ! ( '' $ ('% ( '% ' '' ( # C $ % '' ! ' ' ' ('% ( ( !! ( ( ( % ( $% $ ' $' ' % %$ '' ' #! ' '' ' ' $ ''$ '' 4 #! ( $ ( ' 5 6 7 -(, 0 ,/( , / 1 007 - C 7 ,0/ [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 16 : (20 , 7,0 8 - A- 07 ( 2 0 , 7 70 ,/ 0 0 7 707 0 17 0 @/0/ 0 C/ - 7 0 7 , ,- ,/9%&0 7 C07 70>77 0 > 7 0 # 7 0 / 717 0 - 1 1 1 7 7 ,0 / / [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 17 1 / 7 , 78 D / -1 1 1 7 -/ , 7/ 1 )4)'55* 1 - , 7 , 78- 0 7 , 7%&077 - 8 / 0 7 - -71 - /7 7 ,80 770 - ,- ,- - 707 00> , 7 0 > 00,- 7 0 0 7- 0 ,7 0 70 7 - C7 , 707804;55559<0 1 7 0 - , 17 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 18 ,1 C3# ,-C3# 17 7 /,- C3#C3#1 ;C7 0 0107 <4 /1 17 7 1/ -7 7> ,- ,/ / 0-1 70 04:5559 0 / 7 , / ,0 ,- C/ 0- 70 / - ,- , 0 4%';'*9< 1 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 20 7 , 7/ )%):&9<7 7 0 ,0*55559< 01 78 0);:559<70 0780'5559 < 71 , 0,- E (27 0 - 0 1 1, 0 0 7 77 77 ,- 7 1 '4 6 0 @ / 0 / 45 '// 8'4)99'54:0 F'55;<5% 0/11 0 = ) !!'''' #!' # $% &' '! ' ( '' [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 21 !!'' '' #!' $ ''' ' !!' ' &''! ' ( '' 1 !!'''' #!' $ ! '' ! (% ! '' ! $% ' ' (% !!'' ' '' $ (% ''% ''! ! &''! ' ( '' ; !!'' '' #!' $ $ $$ ! ' % ! % * &''! ' ( '' ; !!'''' ,)- $ $% &''! ' ( '' * !!'' '' '' ' #! &''! ' ( '' 44 0 7 7 / '4'99'54: [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 22 , / - , 0 = .( < ) $ ' $ ''( ' 6 '% ' 789: $ %#(' '% $%!' ( ! 1) / $% ) $ ' !$ '' ! $%!% ! );+ ' ' ' ; ''' < 1 2 ) ' ; ' );;(% ( ' $% ' ! ( 7=(' (' 7= (' (' ' 2 $ % $ ' (% !1>? 1 / ' !' ' ( !! $ #!' !) >? 2 ' ''' 7=(' (' ' ( (% ' ' ' ( ( 2 6 (% 2 ' $ @ [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 23 ! % ' ! (% /! $%! ); )A >? 9 '' ( '' ! % '' % )AA*)AA+ ' ( ( $ $ ' % '' ' ( ( ! % ' ( ' ' 9B; C $ ' ' % ' ! % ' ( $( 2 ' ! % ' % '%( ' $%! ' ' ! ( % $ ( ' 7 ; ' ' % (' #!' $ '( ' % #!' ( $ 7 3 )1 ;; ( $ 11A+ ( ! ('' ! '' (' #!' # (' ) ' ' 2' ( ! % ' ! !% '%( ' $%! ' ' ( ' (' % $ ( ' '' $ ' ' [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 24 #!' '' ' (! %)AA1 )AA+ $ ( % 2 ' '' '! ' % '%( ' $%! ' ' $ (% % '' #!' $ '! #!' ' ' '' 789 ' ' ( ' 789 ' ) 2 '' ' ' ! ''% ' ' '! 4 # ' 2' ( '! ' '' $ 789 ( ' '%( ' $%! ' % $ ( ! ( '' $ ('% ( '% ' '' ( #C $ %'' ! ' ' ' ('% ( ( !! ( ( ( % ( $% $ '$'' % %$ '' ' #! ' '' ' ' $ ''$ '' 4 #! ( $ ( ' 5 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 25 4' ( , 0 ,/ 4) 0 7 77 7 0 7 7 /'4'99'54:// 710 ,-, 1 = .A $ $' ( ! ' $ '(' ('' (' ''% 2 $ ' ( ' 2% ' $('' (% D )E'' ( ! $ ($ % ! #!' ' ( ' (2(% 7'$ 2 $ % ! ' !% (% ( )*; ! ('' 1*1+A $ $ ( ; ' ! 1+ ! ' '' ! $($ (%2F$ '' % ! 2 ( (% 2 2 ' D )E 3 !!'''' !!' ''' 5 [ITA NOS.12 & 13/IND/2018] [SHRI SUNIL KUMAR JAIN & SHRI SHARAD KUMAR JAIN] 26 4* # 1 1 /7 0 / 4; , 0 ,- / ORDER WAS PRONOUNCED IN THE OPEN COURT ON 19. 12.2019. 9< 3(DC 32( EDE G =4&94'9'54& GH:>: 2-=99!29299. 0 D- ''/'%'%#0/'%('((#
Other Referred Cases
-
Laws Referred To
-
1:1 Consultation on Startup Compliance
₹1
1:1 Consultation on Business Development
₹1
1:1 Consultation on Legal Requirements
₹1
Sales Forecasting Sheet
₹100
Shipping and Logistics Agreement
₹0
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