MARWARA TRACTOR SALES & SERVCE, BUNDI V. ITO, BUNDI

ITA 366/JPR/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 5222 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R A VERMA 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 (SMC), JAIPUR JH HKKXPUN] YS[KK LNL; DS LE{K BEFORE: SHRI BHAGCHAND, ACCOUNTANT MEMBER VK;DJ VIHY LA-@ ITA NO. 366/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2008-09 M/S. MARWARA TRACTOR SALES & SERVICE, UNIYARA ROAD, NAINWAN DISTT. BUNDI CUKE VS. THE ITO BUNDI LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AAPFM 4753 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY: NONE JKTLO DH VKSJ LS@ REVENUE BY :SHRI R.A. VERMA, ADDL CIT-. DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05/08/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 05 /08/2016 VKNS'K@ ORDER PER BHAGCHAND, AM FU/KKZJ.K O'KZ 2008&09 GSRQ FO}KU VK;DJ VK;QDR VIHY] VTESJ DS VKNSK FNUKAD 13-02-2014 DS FO:) FU/KKZFJFR }KJK ;G VIHY NKF[KY DH XBZ GSA A 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 ITA NO. 366/JP/2014 M/ S. MARWARA TRACTORS & SALES SERVICE, BUNDI VS. ITO , BUNDI . 2 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 VIHY A LOHDKJ UGHA DH TKRH RFKK FNUKAD 05-08-2016 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/- HKKXPUN ( BHAGCHAND) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 05 /08/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- M/S. MARWARA TRACTORS SALES & SERVI CE, BUNDI 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, BUNDI 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. 366/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ @ ASSISTANT. REGISTRAR