Shri RAJENDRA KUMAR MANTRI, Sanawad V. THE ACIT 5(1), Indore

ITA 428/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5823 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

. . . 428 / / 2016 , 1 , ( ), .., $ & . . . 428/ / 2016 ') ) : 2009.10 1 5 (1), 8 9:8 $ . . .: 3431 8 = : ?A C , 9:8 = : . . ) , D 9''? '? : 0 4 . 0 7 . 2016 I '? : 04 . 0 7 . 2016 .., $ L ') ) 2009.10 M ')N L D L 1 ().II, ?',1961 = 14 3(3) N P 31.12.2015 DQI R S T ) R T = . . . 428 / / 2016 , 2 2. 9 V&W X Y Z DL 1 () & 9 P 29.07.2013, 21.08.2013, 17.10.2013, 19.02.20 14, 18.03.2014 21.12.2015 ' = A ')N = $ A \S T Z , DL 1 () ')N = N = 3. = , DL 9? 9''? Z , $D Z 4. DL N` D 9''? 1 () ') 5. Y Z = S ')N $ A , ')N = $' S ')' Z (AUDI ALTERAM PARTEM) MI 9 ' = (AUDI ALTERAM PARTEM) ) Z Z D1 $ P P M I 9: /1 (SINE QUA NON) P , 9 G 9$ , 9' G , 9' A& , D? 9' '?: , & G 9, = N) & P ) ) ') Y Z JK L ' (1978 597; 1 248) 9 S ')' Z , S JK MN Z Z N ? ' N Y Z & = (AUDI ALTERAM PARTEM) ' 9' '). ) Y Z ) 9 S, ')N ? A P , M Z ' )N 9 9$ P P , Y . . . 428 / / 2016 , 3 $ ')N = 9W D L 1 () & 9$ ' Z P DL 1 () ')N ? N D? ')' P 6. N, ')N = {= |NR $ = 04.07.2016 S DL N` D 9''? = $' S LD Z $/. (..) $ P : 04.07. 2016 9'MD : 8 , 9:8 , 1 () , 1 , D 9''? , )