ITA NO. 409/JP/2013 SHRI MOHAMMED SHAROOM VS. ITO, WARD- 3 (3), JAIP UR 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 409/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2008-09 SHRI MOHAMMED SHAROOM PLOT NO. 144, JALUPURA, SANSAR CHANDRA ROAD, JAIPUR CUKE VS. THE ITO WARD- 3 (3) JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: BOUPS 4387 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE A JKTLO DH VKSJ LS@ REVENUE BY : SHRI O.P. BHATEJA, ADDL. CIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/03/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 16/03/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM FU/KKZJ.K O'KZ 2008&09 FO}KU VK;DJ VK;QDR VIHY-1 ]T;IQJ DS VKNSK FNUKAD 02-01-2013- 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 IZFRFUF/ KRO UGHA GQVK A BLLS ,SLK IZRHR GKSRK GS FD FU/KKZFJFR VIUS EKEYS DH LQUOKBZ ESA I; KZIR :FP UGHA J[KRKA BU IFJFLFKFR;KSA ESA VK;DJ VK;QDR CUKE EYVHIYKWU BAFM; K IZK-FYFE-@1991] 38 ITA NO. 409/JP/2013 SHRI MOHAMMED SHAROOM VS. ITO, WARD- 3 (3), JAIP UR 2 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 DH VIHY LOHDKJ UGHA DH TKRH RFKK FNUKAD 16-03-2016 DKS U;K;KY; ESA LKOZTFUD :IK LS DH XBZ M N~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD;K TKRK GSAA SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16 /03/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI MOHAMMED SHAROOM, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 3 (3), 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.409/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR