RAJ RATAN PATWARI, Jaipur V. ITO, Jaipur

ITA 372/JPR/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99389 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 09-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BHATEJA

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 IH-DS-CALY] YS[KK LNL; DS LE{K BEFORE: SHRI P.K. BANSAL, ACCOUNTANT MEMBER VK;DJ VIHY LA- @ ITA NO. 372/JP/2014 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR: 2004-05 RAJ RATAN PATWARI, B-200, JANTA COLONY, JAIPUR-302004. CUKE VS. I.T.O. WARD 5(2), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AFSPP 1601 D VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE JKTLO DH VKSJ LS @ REVENUE BY : SHRI O.P. BHATEJA (ADDL.CIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 02/11/2015 MN?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 02/11/2015 VKNS'K @ ORDER PER P.K. BANSAL, A.M. ;G VK;DJ VIHY VKOSNU FO}KU VK;DJ VK;QDRVIHY& II ] T;IQJ DS VKNS'K FNUKAD 13-03-2014 DS FO:) FU/KKZFJR H }KJK FU/KKZJ.K O'KZ 2004&05 DS FY;S NKF[KY DH XBZ GSAA ITA 372/JP/2014_ RAJ RATAN PATWARI VS ITO 2 2- VF/KDJ.K }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~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD; K TKRK GSAA SD/- IH-DS-CALY (P.K. BANSAL) YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 02 ND NOVEMBER, 2015 *RANJAN ITA 372/JP/2014_ RAJ RATAN PATWARI VS ITO 3 VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SH. RAJ RATAN PATWARI, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 5(2), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDR @ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 372/JP/2014) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR