ACIT, Kota V. SMT NISHA JAIN, Kota

ITA 195/JPR/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54125 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• 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 195-11 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH A JAIPUR BEFORE SHRI R.K. GUPTA AND SHRI N.L. KALRA ITA NO. 195/JP/2011 ASSTT. YEAR : 2007-08. 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 : SHRI P.C. PARWAL DATE OF HEARING : 11.8.11. DATE OF PRONOUNCEMENT : 19.8.2011. ORDER DATED : 19/08/2011. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY REVENUE AGAINST THE ORDER OF LD. CIT (A) RELATING TO ASSESSMENT YEAR 2007-08. 2. AFTER HEARING BOTH THE PARTIES AS WELL AS THE M ATERIALS AVAILABLE ON RECORD, THE BENCH NOTED THAT TAX EFFECT IN THE PRESENT CASE OF THE DEPARTMENTAL APPEAL IS LESS THAN RS. 3.00 LACS, WHICH IS NOT MAINTAINABLE IN VIEW OF THE CBDT INSTRUCTION NO. 3/2011 DATED 09.02.2011. THEREFORE, THE APPEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 4. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 19. 8.2011. SD/- SD/- ( N.L. KALRA ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER 2 JAIPUR, D/- COPY FORWARDED TO :- THE ACIT, CIRCLE-1, KOTA. SMT. NISHA JAIN, KOTA. THE CIT (A) THE CIT THE D/R GUARD FILE (ITA NO. 195/JP/2011) BY ORDER, AR ITAT JAIPUR.