ITO, JODHPUR V. Smt. Kamla Singhi, JODHPUR

ITA 23/JODH/2011

• Counselvise Citation: 2323314 RSA 2011
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Assessee Lawyers: NARENDER MEHTA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR. ( BEFORE SHRI R.K. GUPTA AND SHRI N.K. SAINI ) ITA NO. 23/JODH/2011 ASSESSMENT YEAR :2004-05 PAN : AJAPS 3748 L THE ITO VS. SMT. KAMLA SINGHI WARD- 3(2) P/O M/S. SINGHI MEDICOS JODHPUR JALORI BARI, JODHPUR (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI G.R. KOKANI ASSESSEE BY : SHRI NARENDER MEHTA DATE OF HEARING : 26.07.2012. DATE OF PRONOUNCEMENT : 26-07-2012 ORDER DATED : 26 /07/2012. PER R.K. GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF THE LD.CIT (A), JODHPUR DATED 23-11-2010 FOR THE ASSESSMENT YEAR 2004-05. 2.1 IN THE APPEAL OF THE DEPARTMENT, IT IS SEEN THA T TAX EFFECT IN THIS CASE IS LESS THAN RS. 3.00 LACS IN VIEW OF THE AMENDED PROVISIONS OF SECTION 268A OF THE ACT AND IN VIEW OF THE FOLLOWING DECISIONS OF HON'BLE HIGH COURTS 1. CIT V OSCAR LABORATORIES P. LTD (2010) 324 ITR 115 (P&H) 2. CIT V ABINASH GUPTA (2010) 327 ITR 619 (P&H) 2 3. CIT V VARINDERA CONSTRUCTION CO. (2011) 331 ITR 449 (P&H)(FB) WHEREIN IT IS HELD THAT THE LIMIT OF RS. 3.00 LACS WILL BE APPLICABLE IN PENDING CASES ALSO, WE THEREFORE, DISMISS THE APPEAL OF THE DEPARTMENT IN LIMINE. ACCORDINGLY, WE DISMISS THE APPEAL OF THE DEPARTMENT. 3.0 IN THE RESULT, APPEAL OF THE REVENUE IS DISMI SSED. 4.0 THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 26 -07-2012 . SD/- SD/- ( N.K. SAINI ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER JODHPUR, *MISHRA COPY FORWARDED TO :- 1.THE ACIT, CIRCLE- BARMER 2. M/S. B. RATAN & COMPANY, BARMER 3. THE LD.CIT(A) . 4. THE CIT,R. 5. THE D/R 6. GUARD FILE (ITA NO.23/JODH/2011) BY ORDER AR ITAT JODHPUR.