Shri Deepesh Savla, Vidisha V. THE ITO, Vidisha

ITA 502/IND/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5767 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

. . . 501 502 / / 2016 , 1 , , .. #, % ' .., ' - . . . 501 502/ / 2016 %/ / : 2009410 6 , 7 897 ' . . .: 8 441 7 = : . . , 897 = : . . / , 8%%6 B %/ / 2009410 # %/C B D B F ()4II, J 6%,1961 = 271 271 C M M 14.01.201 6 NO M D P/ M P = R 2. 8 T-U V R W B F () - 8 4 M % B, M %/C = ' W %6 : 08 . 07 . 2016 O %6 : 08 . 07 . 2016 . . . 501 502 / / 2016 , 2 F () 8 B F () - # = _ %/C = D C = R 3. M = , B 86 8%%6 W , M ' W , B 8%%6 F () %/ 4. M -M # C _ W W M = D %/C ' , 8 %/C = '% D %/% W (AUDI ALTERAM PARTEM) #O 8 % = (AUDI ALTERAM PARTEM) / W W FF ' #O 89 ,. (SINE QUA NON) , 8 H 8' , 8% H , 8% - , 6 8% %69 , - H 8, = C/ - / / %/ W JK B % (1978 597; 1 248) 8 D %/% W , D JK #C W W C 6 % O W - = (AUDI ALTERAM PARTEM) % 8% %/4 / W / 8 D, %/C 6 , # W % /C 8M 8' , D ' R %/C = 8U B F () - 8' % Z B F () %/C 6 O 6 D %/% . . . 501 502 / / 2016 , 3 6. C, %/C = D {= |OM ' = R 08.07.2016 D B W '/4 '/4 (..#) (..) % ' ' : 08.07. 2016 8%# : 7 , 897 , F () , F , 8%%6 , /