DINESH CHANDRA PORWAL, Jaipur V. ITO, Jaipur

ITA 236/JPR/2013

• Counselvise Citation: 23623114 RSA 2013
• Duration Of Justice: 2 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA JCIT DR DHK
• Assessee Lawyers: SARVAN GUPTA

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 236/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 SHRI DINESH CHANDRA PORWAL PROP. M/S. SHREE SAI ENGINEERS 214, CITY CENTE, S.C. ROAD, JAIPUR CUKE VS. THE ITO WARD- 3 (4) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AFVPP 0015 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SARVAN GUPTA, ADVOCATE JKTLO DH VKSJ LS@ REVENUE BY :SHRI RAJ MEHRA, JCIT -DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12/10/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 12 /10/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST T HE ORDER OF THE LD. CIT(A)-I, JAIPUR DATED 10-12-2012 FOR THE ASSESSM ENT YEAR 2008-09 WHEREIN THE ASSESSEE RAISED FOLLOWING GROUNDS:- 1. THE LD. CIT(A) HAS ERRED IN FACTS AND IN LAW I N CONFIRMING THE REJECTION OF BOOKS OF ACCOUNT U/S 14 5(3). 2. THE LD. CIT(A) HAS ERRED IN FACTS AND IN LAW IN APPLYING NET PROFIT RATE OF 8% AGAINST PAST HISTORY OF ASSESSEE SHOWING NP @ 6.57%.