M/s M.P. Police Sakh Sahkarita Maryadit, Indore V. THE ITO 4(5), Indore

ITA 422/IND/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1285 (ITAT-INDORE)
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-09-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 06-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

[ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] !!'!!#'$%'&'()* ! '#$ # %&& $ # ' $ %( %%%%)' +,- !!'!!#'$%'&'(*. ! '#$ #%&& $ #'$ %( %%%%)' %&& * %+ % & * %,* - &$'/'&'01( , &$'/ '23'#'$( , [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 2 ( . && /* 0 /1#%$! 23224 )5 6'243 / %7 246!' 5 24'! &' 0 '* * && . &0 *0&/*. / / / ' *'8. &%('229924)& 0 , 246!' /.00/ && : !' #$ %% !'#$% &% & & $ ' %% & %% (% % ) %% %% & % && [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 3 * %% ) ) ) ) ) %% ) 2 / 0'0 & && / . & &/ , , 9 '6#6$ / , ; % <=# / >%?$. / ,' 2<24=% ./ ,0 , ,/934#2$/% * / & 0 * *, >*,?% & /@A*%&;1 /90 1!& ' 622236# 1$@% , /664)<9!* 0 , 66'43<9! 0 , 24<3649! 6 %00' 0 &/ && */ 1#%$ . / 0 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 4 *, /, '. / % (. */ * 1 / *, , . *,. & : [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 5 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 6 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 7 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 8 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 9 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 10 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 11 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 12 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 13 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 14 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 15 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 16 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 17 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 18 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 19 ' 1/ & ' .. & : + ,%- . $'/*00 1'232454 6 $ 7- ,% . $'2 8' 4'20454 6 * 97. ,% - 45 :28 $'$ 2 7 ,%--. ) 6*$$ 1$!*- / 7 ,%-- . $''*$$ 1 $0$454 6 1/ & +0,/@A*@01/ /0 11!& ' #24$ 6)) '=' +0, / @A* &, 1 / 9 0 1! & ' #244$ 622 23 6 & / * /B / , 1!& 1 %('<9%9242 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 20 = - && *, && / *.-*, &0* .& /*, .* ' *&/*,&& / . &' / 34/% ) +1/ *, , + /&0 /, / / 6))322 9! '/,,,*&//,* / 664)<9! 0/'63)44 9! @*, .> *?/ . .>'/,? &'/ .& /. > * ? 8 & 91 0 % <=4 '6 C / ,*0 2D/&/'/@ /,* /' / [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 21 @. * / && 3 E ' ' *, & , ' * 00 / *.* / 0 , / 934#2$*% & /&* .& / >, /, ? * >, /, *?E '& . * 1/ @A* @0 1 / 0 1 1!& ' #& $ : [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 22 [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 23 < & &/ C&2D/& / , * '6#2$ / 91 0 % <=4 @ 0 *0 & 2D / &/ ' % . '.& /*,/ @ . *0* / /% . / ,'* 2D/&/ /' 4 %0/ % 0 ' .;&/ 0 / ,. , > , /,?E/, / ///;& 0 ' * . * % E [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 24 , 0 ; ;& / 0/,. ** E 0% . . / ;& / 0 / , E. / . /;& , . * * , '. / *'0/ . , *'%&& / . (. . & ? && % (='<99243 / %7 24'! 0 && : !' #$ ) %% !'#$ % &% && ;%' < [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 25 $ ' %%&%%(% % ) %% %% & % && * %% ) ) ) ) ) %% ) 12. 0 '* .% ('229924)& '/& ' & , 0,E ' & (3 5 < / / 0 '. /0 % ('229924) . &&& , && . && / * . 6 && /* % ('229924) / %7 246!' 5 % (='<99243/%724'! . ORDER WAS PRONOUNCED IN THE OPEN COURT ON 17. 12.2019. 9! #%( @ %-$ 9! #F@%%$ % 11 F(%(GG BF-1% GG H - :)92924< .+ -#- [ITA NOS.422/IND/2017 & 649/IND/2018] [M.P. POLICE SAKH SAHKARITA MARYADIT, INDORE] 26 1&:%9% 9191#%$9%#-$9 / !!0!$&$'10!$'&'''