`VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITA NO. 66/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI IQBAL KHAN C/O S.K. HOSPITAL RESEARCH CENTRE BHAWANIMANDI, JHALAWAR CUKE VS. THE ITO WARD- JHALAWAR JHALAWAR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: ARQPK 5761 M VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA, JCIT LQUOKBZ DH RKJH[K@ DATE OF HEARING : 29/01/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 29 /01/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM FU/KKZJ.K O'KZ 2009&10 GSRQ FO}KU VK;DJ VK;QDR VIHY] DKSVK DS VKNSK FNUKAD 28-10-2014 DS FO:) FU/KKZFJFR }KJK ;G VIHY NKF[KY DH XBZ GSA A 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK IZSF'KR FD;S TKUS DS CKOTWN HKH EKEYS DH LQUOKBZ DS LE; FU/KKZFJFR DH VKSJ LS DKSBZ IZFRF UF/KRO UGHA GQVK A BLLS ,SLK IZRHR GKSRK GS FD FU/KKZFJFR VIUS EKEYS DH LQU OKBZ ESA I;KZIR :FP UGHA J[KRKA BU IFJFLFKFR;KSA ESA VK;DJ VK;QDR CUKE EYVHI YKWU BAFM;K IZK-FYFE- @1991] 38 VKBZVHMH 320 DS EKEYS ESA VK;DJ VIHYH; VF /KDJ.K DH FNYYH ITA NO. 66/JP/2015 SHRI IQBAL KHAN VS. ITO, WARD- JHALAWAR . 2 U;K;IHB DS FU.KZ; RFKK LOXHZ; JH RQDKSTHJKO GKSYDJ DH LEINK CUKE /KU DJ VK;QDR 223 VKBZ VH VKJ 480 DS EKEYS ESA EKUUH; E /; IZNSK MPP U;K;KY; DS FU.KZ; DK LEEKUIWOZD VUQLJ.K DJRS GQ,] F U/KKZFJFR DH VIHY A LOHDKJ UGHA DH TKRH RFKK FNUKAD 29-01-2016 DKS U;K; KY; ESA LKOZTFUD :IK LS DH XBZ MN~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD;K TKRK GSAA SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29 /01/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI IQBAL KHAN, JHALAWAR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD-, JHALAWAR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 66/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR