The ACIT, CENTRAL-2, Indore V. Smt. Reena Devi Chugh, Indore

ITA 240/IND/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4129 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 6 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-10-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 29-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , , (). . . 23 / /2017 , , : 2012013 2 3402, . 78: , < =>< . . . 0 0376 (). . . 78 / /2017 . . . 240 / /2017 , , : 2012013 2013014 2 3402, : , < =>< . . . 0 2562 2 . . . 1329 / /2016 , , : 2013014 2 3402, . 78: = . 8 . , < =>< . . . 0 9219 .( ) . . 23 / / 2017 . 78: , 2 . . . 1331 / /2016 , , : 2013014 2 3402, . HI = . 8 . , < =>< . . . 0 9 519 K : , 2 ,7 K : M, , N : 1 1 . 1 0 . 2018 P N : 12 . 10 . 2018 , R R , , 2012013 2013014 N 3 MR 2 ()0III, 0 U V 24.10.2 016, 16.12.2016 14.09.2016 MWX Y K Z 2. , N ,7U MR N2 \ \ U 3 = MV . ..: R : U M8 _ U `_ ,U K AC 3 M 3 Y : V 3. MR M =N 8 = D E : .( ) . . 23 / / 2017 . 78: , 3 4. 8 X \ \ =U 3 D, MV , 20 \ 3 F: => , 7G . 3/2018 V 11.07.2018 3 V N K 268 : 2U 3 N Y : K V V = W. 20 N : 3 = , ,7 =, V 3 JU N , MWX Y , 7G 72 \ 3 K 8 : , 8 K K =, : M 72 \ 7G 7_ 13, N W P , 3 IY \ H U 7G `_ / _ / N Y /U/=>U/ P W H /U/=>U/ P 7_ 3 3 MV,C K H M 8 / : 4. M =U 3, \ M J W. 20 N : E K AC 3, U S : , R Y U = M \ H 7 2U\ : R : 7G N K 268(1) U K AC 3 M N7U 8 , `_ R : 56 : 198 () = 3 N AC 8 `_ 2 2 ... : 8V (=) 8. .( ) . . 23 / / 2017 . 78: , 4 = 3 8M . 19650/2017 3 K 7 2 40III , ,I 8. = 3 `_ , \ 87 \ \ 7G H U R , R Y 3 : 7 Z 5. 7, K 3 7 K Z 12.10.2018 3 RM \ /0 /0 ( ) ( ) V : 12.10.2018 =8M : < , =>< , 2 () , 2 , M =N , ,