ITO, Dausa V. SHRI BABU LAL SAINI, Dausa

ITA 297/JPR/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62038 (ITAT-JAIPUR)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDARSHAN
• Keywords: Tax effect

Judgement Text

ITA 297-12 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH : A JAIPUR BEFORE SHRI R.K.GUPTA AND SHRI SANJAY ARORA ITA NO.297/JP/2012 ASSTT. YEAR : 2008-09 THE INCOME TAX OFFICER, VS. SH.BABU LAL SAINI S/ O LATE WARD, DAUSA. RATAN LAL SAINI, DAUSA. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ARVIND SUDARSHAN RESPONDENT BY : WRITTEN SUBMISSION DATE OF HEARING : 05.07.2012 DATE OF PRONOUNCEMENT : 06.07.20102 ORDER DATE OF ORDER : 06.07.2012 PER R.K.GUPTA, J.M. THIS IS AN APPEAL BY DEPARTMENT AGAINST THE ORDER OF LD.CIT(A) RELATING TO ASSESSMENT YEAR2008-09. 2. DEPARTMENT HAS OBJECTED VARIOUS ADDITION DELETED BY LD.CIT(A). 3. TOTAL ADDITION/RELIEF BY LD.CIT(A) IS OF RS.3,04 ,013/-. TAX EFFECT IS LESS THEN RS.3.00 LACS, THEREFORE, THE APPEAL OF THE DEPARTME NT IS LIABLE TO BE DISMISSED IN LIMINI . THEREFORE, IN VIEW OF THESE FACTS AND IN VIEW OF TH E NEWLY INSERTED PROVISION OF SECTION 268A OF THE ACT, CBDT INSTRUCTION AND THE DECISION IS THIS BENCH IN THE CASE OF ITO VS. SMT.GEETA DEVI GOYAL, 120 TTJ 136. THEREFORE, THE G ROUNDS OF THE REVENUE ARE DISMISSED. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 06. 07.2012. SD/- SD/- (SANJAY ARORA) (R.K.GUPTA) ACCOUNTANT MEMBER JUDICIAL MEM BER - 2 - JAIPUR, *BASANT* COPY FORWARDED TO :- THE ITO, WARD, DAUSA. SHRI BABU LAL SAINI, DAUSA. THE CIT(A) THE CIT THE D/R GUARD FILE (ITA NO.297/JP/12) BY ORDER AR, ITAT, JAIPUR.