ASSISTANT COMMISSIONER OF INCOME TAX, Jaipur V. RAJASTHAN RAJYA SAHKARI KRAYA VIKRAYA SANGH LTD., Jaipur

ITA 334/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6295 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL KUMAR CIT DR DHK

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 HKKXPUN] YS[KK LNL; ,O JH DQY HKKJR] U;KF;D L NL; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHAR AT, JM VK;DJ VIHY LA-@ ITA NO. 354 /JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2006-07 RAJASTHAN FINANCIAL CORPORATION UDYOG BHAWAN, TILAK MARG, JAIPUR CUKE VS. THE ACIT CIRCLE- 6, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACCR2385 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 355/JP/2016 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11 RAJASTHAN FINANCIAL CORPORATION UDYOG BHAWAN, TILAK MARG, JAIPUR CUKE VS. THE ITO WARD- 6 (2),JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AACCR2385 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE JKTLO DH VKSJ LS@ REVENUE BY :SHRI ANIL KUMAR, CIT- DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 01/12/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 01 /12/2016 VKNS'K@ ORDER PER BHAGCHAND, AM FU/KKZJ.K O'KZ 2006&07 VKSJ 2010&11 GSRQ FO}KU VK;DJ VK;QDR VIHY] T;IQJ &2 DS VKNSK FNUKAD 27-01-2016 DS FO:) FU/KKZFJFR }KJ K ;G VIHYSA NKF[KY DH XBZ GSA A ITA NO. 354/JP/2016 M/S. RAJASTHAN FINANCIAL CORPORATION VS. ACIT, CI RCLE- 6, JAIPUR . 2 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK IZSF'KR FD;S TKUS DS CKOTWN HKH EKEYS DH LQUOKBZ DS LE; FU/KKZFJFR DH VKSJ LS DKSBZ IZFRF UF/KRO UGHA GQVK A BLLS ,SLK IZRHR GKSRK GS FD FU/KKZFJFR VIUS EKEYS DH LQU OKBZ ESA I;KZIR :FP UGHA J[KRKA BU IFJFLFKFR;KSA ESA VK;DJ VK;QDR CUKE EYVHI YKWU 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 GKSYDJ DH LEINK CUKE /KU DJ VK;QDR 223 VKBZ VH VKJ 480 DS EKEYS ESA EKUUH; E/; IZNSK MPP U;K;KY; DS FU.KZ; DK LEEKUIWOZD VUQLJ.K DJRS GQ,] FU/KKZFJFR D H VIHYSA LOHDKJ UGHA DH TKRH RFKK FNUKAD 01-12-2016 DKS U;K;KY; ESA LKOZTFU D :IK LS DH XBZ MN~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD; K TKRK GSAA SD/- SD/- DQY HKKJR HKKXPUN (KUL BHARAT) ( BHAGCHAND) U;KF;D LNL; / JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/12/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THEAPPELLANT- M/S.RAJASTHAN FINANCIAL CORPORATION, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE- 6,/ ITO WARD- 6(2) JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 354 & 355/JP/2016) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR