ACIT, Kota V. SMT NISHA JAIN, Kota

ITA 194/JPR/2011

• Counselvise Citation: 19423114 RSA 2011
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K MEENA
• Keywords: Tax effect

Judgement Text

1 ITA 194-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 194/JP/2011 ASSTT. YEAR : 2006-07. THE ACIT, CIRCLE-1, VS. SMT. NISHA JAIN, PROP. KOTA. M/S. QUICK ADVERTISING CO., NAWAL NIWAS, GUMANPURA, KOTA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K. MEENA RESPONDENT BY : NONE ORDER DATE OF ORDER : 05/08/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2006-07. 2. AFTER HEARING THE LD. D/R AS WELL AS THE MATERIA LS AVAILABLE ON RECORD, THE BENCH NOTED THAT THE TAX EFFECT IN THE PRESENT CASE OF TH E DEPARTMENT IS LESS THAN RS. 3.00 LACS, WHICH IS NOT MAINTAINABLE IN VIEW OF CBDT INSTRUCTI ON NO. 3/2011 DATED 09.02.2011. THEREFORE, THE APPEAL OF THE DEPARTMENT IS DISMISSE D IN LIMINI. 3. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 05. 08.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR, D/- 2 COPY FORWARDED TO :- THE ACIT, CIRCLE-1,KOTA. SMT.NISHA JAIN, KOTA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 194/JP/2011) BY ORDER, AR ITAT JAIPUR.