Shri Hajarilal Joharmal Jain (HUF), Khandwa V. The ITO, Khandwa

ITA 202/IND/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2236 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , .., . . . 202/ / 2016 : 2009/10 1 (.4. ), 91 , : ;<: . . .: 6043 : @ : , ;<: @ : . . , BC E . ; . 9 : 09 . 0 8 . 2017 J 9 : 11 . 0 8 . 2017 .., L 2009/10 M B L EL N ()/II, 4 30.11.2015 EQ J R S T R T @ 2. ; VW X Y Z EL N () ; / 1R @ 1 . . 202 / / 201 6 1 (.4. ), 2 B @ 1 \S T Z Z N () ; EL N () M @ ` B @ B @ 3. @ , EL ;9 ;9 Z Z B 9 ;W 1 Z Z @ 1 27.11.2015 B @ < MM , 1 . 202786191 L ;E Z B ; C S , 9 D, Z S L 1 4 27.11.2015 T @ BN B S @ @ ;, ;9BR E E 1 Z E 26.11.2015 @ ;E T Z B EL 9N Z Z N XR C Z N () B 9 1 B S 1 B R N () @ S E Z 1 , EL E ;9 N () . . 202 / / 201 6 1 (.4. ), 3 4. R R M \ ` Z Z @ S B 1 Z EL N () 4 30.11.2015 ; (AUDI ALTERAM PARTEM) MJ ; @ (AUDI ALTERAM PARTEM) Z Z JN 4 4 MJ ;< ,. (SINE QUA NON) 4 9, ; K ; 9, ; K 9, ; 1 9, E9 ;9< 9, K ;, @ B 4 Z 9 MN L (1978 597; 1 248) ; S Z , S MN MB Z Z B 9 Q Z @ (AUDI ALTERAM PARTEM) ; / Z ; S, B 9 1 4 , M Z B ; ; 4 4 , B @ ;W EL N () ; | 4 EL N () B 9 Q E9 4 . . 202 / / 201 6 1 (.4. ), 4 6. B, B @ }@ ~QR @ 11.08.2017 S LE Z // // ( ) (..) 4 : 11.08.2017 ;ME : : , ;<: , N () , N , E ;9 ,