Income Tax Officer, , Burhanpur V. M/s C.P. Industrial Products Pvt. Ltd. , Burhanpur

ITA 644/Ind/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8615 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 06-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

( ) , , . . . 644 // 2017 $ $ : 2010)11 *+ . . . 0+ 13 1.6., 8 198 . . . ) 1362 = : . . , @A C 1* $@ = : . . D , * : 1 2 . 1 2 . 2018 H * : 12 . 1 2 . 2018 $ $ 2010)11 * J 3 ())III, O 27.07.2017 CPH Q 2. , $@ CJ *3 U U V 1 CO ...+ J + X C6 Y X [Y $X = \A V C Q + O . . . 644 / / 2017 V. ..0+ 13 1.6, 2 3. CJ C 1* 6 1 D 3 _ + V 4. ` 6 A U ` U 1 V D$ CO $ 20 U V B+ 19 $ @C . 3/2018 O 11.07.2018 V O * = 268 + 3X V * Q + = O O 1 D. 20 * + V 1 $ $@ 1$ O V GX * , CDA Q , @C @3 U V H 6 + , 6 H = 1$ + C ` @3 U @C @Y 13, K D H , V MQ U N X @C [Y / Y / * Q /X/19X/ O D N /X/19X/ O @Y 3 V CO$A = N C 6 / + 5. C 1 V ` U C G D. 20 * + _ = \A V, S + , ` J Q 1 C U N @ 3XU + J + @C * = 268(1) X = \A V C *@X 6 . . . 644 / / 2017 V. ..0+ 13 1.6, 3 $ [Y J + 56 + 198 () 1 V * \A 6 [Y 3 3 ... + 6X (1) 6. 1 V 6C . 19650/2017 V = @ 3 0)III $ $M 6. 1 V [Y $ U 6@ U U @C N X J , ` J Q + @ A U U CC () Q 6 C O 1 (EXCEPTION CLAUSE) 6. @, = @ = 12.12.2018 V JC U /) ( ) O : 12.12.2018 16C : 8 , 198 , 3 () , 3 , C 1* , $