Deputy Commissioner of Income Tax (Central)-II, Bhopal V. Shri Yogesh Kumar Jhingan, Bhopal

ITA 329/Ind/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9157 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 20-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

, , , , ... 329 / /2018 * * : 2014/15 3 (56)/II, ; , = >?= . . . / 6 1 7 5 E : , 3 G >H >?= E : I , H : 10 . 0 1 . 20 20 K H : 13 . 0 1 . 20 20 , M * * 2014/15 H E 3 ()/3, O 12.02.2018 GPK Q R 2. , *T GM H3 U U 5 > GO ... I M I Y GQ Z Y \Z *Y E ]_ 5 G E I . . . 329 / / 2018 ; , 2 3. GM G >H Q > ` 3 A I 5 4. Q B U U 5 C I >? * TD . 3/2018 O 11.07.2018 G M H ; `* GO 20 5 CI >? * TD . 17/2019 O 08.08.2019 M H P. 50 O * TD . 3/2018 O 11.07.2018 TZ . 5 E G 5 CI >? * TD . 17/2019 O 08.08.2019 H E 268 I 3Y 5 H ; I E O O > F. 50 H I 5 > * *T >* O 5 IY H , GFB ; , TD T3 U 5 J Q I , Q J E >* I G T3 U TD TZ 13, L F K , 5 N; U O Y TD \Z / Z / H ; /Y/>?Y/ P F O /Y/>?Y/ P TZ 3 5 GO*_ E O G Q / I 5. G > 5, U G IY 5 > F. 50 H I A E ]_ 5, S I , M ; > . . . 329 / / 2018 ; , 3 G U O T 3YU I M I TD H E 268(1) Y E ]_ 5 G HTY Q * \Z M I 56 I 198 () > 5 H ]_ Q \Z 3 3 ... I QV (>) Q. > 5 QG . 19650/2017 5 E T 3 6/III * *N Q. > 5 \Z * U QT U U TD O Y M , M ; I T _ U U GG () ; Q D O > (EXCEPTION CLAUSE) 6. T, E T E 13.01.2020 5 MG U // // ( ) ( ) O : 13.01.2020 >QG : = , >?= , 3 () , 3 , G >H , * . . . 329 / / 2018 ; , 4