Abhishek Sharma, Jaipur V. ACIT, Jaipur

ITA 271/JPR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5599 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM VK;DJ VIHY LA-@ ITA NO.271/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2007-08 . ABHISHEK SHARMA MANDIR SHREE GANESHJI, MOTI DOONGRI, JAIPUR. CUKE VS. THE ACIT, CIRCLE-5, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ALSPS 1002 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY S BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI KAILASH MANGAL (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 08 .01.2016. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 8/01/2016. VKNS'K@ ORDER U;KF;D U;KF;D U;KF;D U;KF;D LNL; }KJK LNL; }KJK LNL; }KJK LNL; }KJK ;G VK;DJ VIHY VKOSNU FO}KU VK;DJ VK;QDR VIHY -II , JAIPUR DS VKNS'K FNUKAD 01.01.2014 DS FO:) FU/KKZFJRH }KJK FU/KKZJ.K O'KZ 2007 - 08 DS FY;S NKF[KY DH XBZ GSAA 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK IZSF'KR FD;S TKUS DS CKN LWPUK OKIL YKSV VK;K BLDK ERYC VIHYKFKHZ US VIUK IRK CNY FN;K GS VKSJ VI HYH; VF/KDJ.K DKS VIUK U;K IRK MIYC/K UGHA DJK;K X;K GSA BLLS ,SLK IZRHR GKSRK GS FD FU/KKZFJRH VIUS EKEYS DH 2 ITA NO. 271/JP/2014 A.Y. 2007-08 ABHISHEK SHARMA VS. ACIT, JAIPUR. LQUOKBZ ESA I;KZIR :FP UGHA J[KRK A BU IFJFLFKFR;KS A ESA VK;DJ VK;QDR CUKE EYVHIYKWU BAFM;K IZK-FYFE-@[1991] 38 VKBZVHMH 320 DS EKEYS ESA VK;DJ VIHYH; VF/KDJ.K DH FNYYH U;K;IHB DS FU.KZ; RFKK LOXHZ; JH RQDKSTHJKO G KSYDJ DH LEINK CUKE /KU DJ VK;QDR 223 VKBZ VH VKJ 480 DS EKEYS ESA EKUUH; E/; IZNS'K MPP U;K;KY; DS FU.KZ; DK LEEKUIWOZD VUQLJ.K DJRS GQ,] FU/KKZFJRH DK VK;DJ VIHYH; VKOSNU LOHDKJ UGHA FD;K TKRK GS RFKK FNUKAD 08/01/2016 DKS U;K;KY; ESA LKOZTFUD :IK LS DH XBZ MN~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD; K TKRK GSA A SD/- SD/- VH-VKJ-EHUK YFYR DQEKJ (T.R. MEENA) (LALIET KUMAR) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 8 /01/2016 DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI ABHISHEK SHARMA, JAIPUR. 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE-5, JAIPUR. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDRVIHY@ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 271/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 3 ITA NO. 271/JP/2014 A.Y. 2007-08 ABHISHEK SHARMA VS. ACIT, JAIPUR.