Dr. Nilaben A. Mohile, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Circle-1,, RAJKOT-GUJARAT

ITA 414/RJT/2012

• Counselvise Citation: [2012] 120 COUNSELVISE.COM (IT) 0191 (ITAT-RAJKOT)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2012
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 21-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 12

Judgement Text

] \ ' \ ' : ' : I N T H E I N C O M E T A X A P P E L L A T E T R I B U N A L : R A J K O T B E N C H : R A J K O T [ ' F ' B E F O R E S H R I T . K . S H A R M A J M A N D S H R I D . K . S R I V A S T A V A A M I T A N O . 4 1 4 / R J T / 2 0 1 2 ' ' [ [ A S S E S S M E N T Y E A R 2 0 0 5 - 0 6 D R . N I L A B E N A M O H I L E V . T H E D C I T N I N A D 1 7 P A N C H N A T H P L O T , R A J K O T C I R C L E - 1 , R A J K O T P A N : A C J P M 7 1 3 3 K D A T E O F H E A R I N G : 2 0 . 0 9 . 2 0 1 2 D A T E O F P R O N O U N C E M E N T : 2 8 . 9 . 2 0 1 2 F O R T H E A S S E S S E E : W R I T T E N S U B M I S S I O N S F I L E D F O R T H E R E V E N U E : A N K U R G A R G , C I T - D R ] ' O R D E R / D . K . S R I V A S T A V A : T H E A P P E A L F I L E D B Y T H E A S S E S S E E I S D I R E C T E D A G A I N S T T H E O R D E R P A S S E D B Y T H E C I T ( A ) O N 1 6 - 0 3 - 2 0 1 2 C O N F I R M I N G A D D I T I O N O F R S . 1 , 0 0 , 0 0 0 / - O N A C C O U N T O F S U P P R E S S I O N O F R E C E I P T S . 2 . T H E A S S E S S E E I S A G Y N E C O L O G I S T A N D O B S T E T R I C I A N B Y P R O F E S S I O N . S H E F I L E D H E R R E T U R N O F I N C O M E R E T U R N I N G T O T A L I N C O M E A T R S . 2 9 , 2 8 , 1 1 9 / - . A S S E S S M E N T U / S 1 4 3 ( 3 ) W A S C O M P L E T E D O N 2 7 - 1 2 - 2 0 0 7 A F T E R M A K I N G L U M P S U M A D D I T I O N O F R S . 1 , 0 0 , 0 0 0 / - O N A C C O U N T O F S U P P R E S S I O N O F R E C E I P T S . O N A P P E A L , T H E A F O R E S A I D A D D I T I O N H A S B E E N C O N F I R M E D B Y T H E C I T ( A ) A G A I N S T W H I C H T H E A S S E S S E E I S N O W I N A P P E A L . 3 . I N S U P P O R T O F A P P E A L , T H E L D . A U T H O R I Z E D R E P R E S E N T A T I V E F O R T H E A S S E S S E E F I L E D W R I T T E N S U B M I S S I O N S I N W H I C H I T I S S T A T E D T H A T T H E M A T E R I A L U P O N W H I C H T H E A S S E S S I N G O F F I C E R H A S A C T E D W A S N O T C O N F R O N T E D T O T H E A S S E S S E E A N D , A L T E R N A T I V E L Y , T H E A D D I T I O N M A D E B Y T H E A O I S O N H I G H E R S I D E . 4 . I N R E P L Y , T H E L D . D E P A R T M E N T A L R E P R E S E N T A T I V E S U P P O R T E D T H E O R D E R P A S S E D B Y T H E C I T ( A ) . 5 . W E H A V E H E A R D L D . D R A N D A L S O C O N S I D E R E D W R I T T E N S U B M I S S I O N S F I L E D O N B E H A L F O F T H E A S S E S S E E . I T I S S T A T E D I N P A R A - 4 O F T H E O R D E R P A S S E D B Y T H E C I T ( A ) T H A T T H E A M O U N T A C T U A L L Y R E C E I V E D F R O M T H E P A T I E N T W A S N O T F U L L Y S H O W N B Y T H E A S S E S S E E I N H E R B O O K S O F A C C O U N T . I T I S O N T H E A F O R E S A I D B A S I S T H A T T H E A O A N D PLEASE PURCHASE PDFCAMP PRINTER ON HTTP://WWW.VERYPDF.COM/ TO REMOVE THIS WATERMARK. 2 I T A 4 1 4 / R J T / 2 0 1 2 R E A S O N A B L E T O R E S T R I C T T H E A D D I T I O N T O R S . 5 0 , 0 0 0 / - A S A G A I N S T R S . 1 , 0 0 , 0 0 0 / - C O N F I R M E D B Y T H E C I T ( A ) . A P P E A L F I L E D B Y T H E A S S E S S E E I S P A R T L Y A L L O W E D . ] ' ' ' 2 8 . 0 9 . 2 0 1 2 ' _ O R D E R P R O N O U N C E D O N 2 8 - 0 9 - 2 0 1 2 S D / - S D / - ( [ / T . K . S H A R M A ) ( / D . K . S R I V A S T A V A ) ' / J U D I C I A L M E M B E R ' / A C C O U N T A N T M E M B E R / R A J K O T : 2 8 - 0 9 - 2 0 1 2 N V A / - ] ' ' \ / C O P Y O F O R D E R F O R W A R D E D T O : - \ ' / A P P E L L A N T - D R . N I L A B E N A . M O H I L E , R A J K O T / R E S P O N D E N T - T H E D Y . C O M M I S S I O N E R O F I N C O M E - T A X , C I R - 1 , R A J K O T - ' ] ] / C O N C E R N E D C I T , G A N D H I N A G A R ] ] - \ ' / C I T ( A ) , G A N D H I N A G A R ' ' ' ] \ ' \ ' / D R , I T A T , R A J K O T ' [ / G U A R D F I L E ] ' / B Y O R D E R T R U E C O P Y . S E N I O R P R I V A T E S E C R E T A R Y , I T A T , R A J K O T PLEASE PURCHASE PDFCAMP PRINTER ON HTTP://WWW.VERYPDF.COM/ TO REMOVE THIS WATERMARK.