Assistsnt Commissioner of Income Tax,Indore 5(1), Indore V. M/s Tulsiyan & Balaji Developers, Indore

ITA 661/Ind/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1634 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-08-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 12-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

[ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] !!'!!#'$%'&'()* !'##$ % & '() * +, -./'0'+ 1 (2#--(* * 3 1 ((2(,4' 224'* &$'+'&',-( *./ &$'+ '01'#'$( // ( 2 132 %3 4 3 $ 32 3 /!'/ $ 32 5 3 !'!6 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 2 ! - , 1 7 !' #$% & ' (& ) 6 .%3 1$$32332 44 3 2 1 $ 5 3 % 3%3 32 2 %2 $*/8'/968 '2%2 3 $ 6/'//)$3' 5 1$ 2%3$ 5 3':'353 3*' )$3 32 33 5 3 ; ' % 3 32 3 $ *!/9/08< ' $ 6/'// )$3 3 66!'! 35 $ )$3%%3 %53*!'8 )$34 3 353 %3$ 5 3353 132 $ *' )$3 = % 32 5 3 ': $ 0/6> '%5 3 366!'!2 432%$5 3 % 4; 32 5332?='3215 $32 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 3 3 3 32 4 $$% %3 5 3 ; % 3 66!'! ' % 1 32 4 $$% % $ 3 2 5 3$ 3% 2 32 $ 3 2' 1322 %5 % 132 3323 $*<<9!''' % 3 *6''6!06 1 5: 4 3 3 32 3 $ *!680!68 0 44 13232 1$ 32 @ '2$3% 43215 $ 32 3 32 3 11 4 7 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 4 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 5 44 '3232%3 $32@ 32 1$321 @ $32 2 33 32 15 5 1$ 32 323 $ '33 '2%2 7 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 6 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 7 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 8 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 9 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 10 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 11 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 12 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 13 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 14 < ? 32322 @ (* 32 $ 32? / A 2 2 32 15 32 531 % 4 324232 $323231'2@ 24 $ 4 $%3 323 32 ? %%3 32 % 4 ': 4A+ $ $*8!9<<8' 321 $ %3$ $3 %3 4323 $% 4 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 15 3%:2' 132 31:$%% 3 $ *'6/'/! $$ %$*/!9/!8' 33233 %5$322?'2 5: 4 32 3 33 4 32 $%3 $ 32 % 323 2 % 5 3 ; $ *!/9/08<' '2 5 3 ; 353 31 % 32 32%3 1 32$0!!!()$3'%%3 3*' )$3%53*0!600!'2 $$ % 32 5 3 $ 5 3 ; %3 % 5 3 353 %%3 %5 3 */!9<' 2 2 2' 32 % 4 3%:$ 3*8!9<8''%%3 132 ? 13325 3$% 4': 4' % 3 5 3; 31 % 32 3 %3 132.32 325 3 $ % 4 ': 4 2' 1 32 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 16 *'6/'/! *8!9<8'' 5 */!9<'2$%3 3133 132 5 32 2 %%3 32 $3 1 $' 4 % 34 %5 3 532 % $ %5 3 %3 325 3$ $3%%3 32$ %%3 = % ' 3 3 3$'3232$ 4$32@ 32 5 21 $$5 2 4 1 32 %3 8 - ,!$32 7 *+, -!!.!/$%* 0 1.12 &) 9 .%3 1$32332 4$$% 5 3$*<0'332 %5$32 %% 3 $ % 4 3%: $ 5 3 ; 2 2 % 5 3 ; $ *!/9/08<' '2 33 5 3 $ 5 3 ; %3 353 $ 3 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 17 %3'$*9'/80/' 5 3; %3 $ 3 5 4 0!!! ()$3 ' $ *0!600!' =' 32 2 %3 % 5 3 ; 3 32 3 $ *!/9/08<' 32$ $$ % $ 32 5 3 ; '2%2 3 1 % ' 3 32%3$% 4A+$ 2 4 $$%2 % 5 3; % $ *!/9/08<' $ $ %3 %%3 % 4 3%:$32 5 3; 1 432 5 '3232331$6/'//()$3 53 325'3232% 43%: 2 $!8)$ 3 '2%2%%3 %53*<0' ' @ 3 32 3 11 4 7 ( (3 0 0 *, +, !'/#./$% ,' ( , *, +, (3 0 *,+, 4 ( ,5 0 ' & , & *,+, -!!.!/$% (3 0 04 ( (3 -!!.!/$% ,, 0) [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 18 44 '3232%3 $32@ 32 1$321 @ $32 2 33 32 15 5 1$ 32 323 $ '33 '2%2 7 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 19 ! ? 32 32 2 @ ( * 32 15 3 4 32 $32 ? 6 A 2 2 32 15 32 531 % 4 324232 $323231'A$ 32332@ 2 4 $ 4 $%332332? 5 3$ *<0'332 %5$32 %% 3$ [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 20 % 43%:$ 5 3; 2 2 % 5 3; $*!/9/08<' '2 33 5 3 $ 32 5 3 ; %3 353 $ 3 %3 ' $ *9'/80/' 5 3; %3 $ 3 5 4 0!!! ()$3 ' $ *0!600!' =' 32 2 %3 % 5 3 ; 3 32 3 $ *!/9/08<' 32$ $$ % $ 32 5 3 ; '2%2 3 1 % ' 3 32%3$% 4': 4$ 2 4$$%2 % 5 3; % $ *!/9/08<' $ $ %3 %%3 % 4 3%: $ 32 5 3 ; 1 4325'3232331$6/'// ()$3 53 325'3232% 43% : 2 $ !8 ()$3 '2%2 '2 %%3 %5 3 [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 21 *<0'2 %%3 % 1 132 4 $$% '2 32 2 2' 33 5 3; $*9'/80/'353 $ 3 %3 13 32 3 % 32 5 3 $ 5 3; % 132' 32 32 5 3; )31 % $ 32 $ 3 = % 32 4 $$% ' 3 3$ 5: 4 3 3 %% 3$% 4 3%: $ 5 3 ; $ *<0' 2 $ 4 $%3 3133 132 1 % 4 % 353 % A32$ 3 3 3$ 32$ 4$32@ 32521$$5 24 132 5 ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27. 09.2019. ( ,(=?* ( #B@=* ?B,,CC* &B@CC* [ITA NO.661/IND/2017] [M/S. TULSIYAN & BALAJI DEVELOPERS, INDORE] 22 D 3 7!/'9!'9 67$898 37?+ * - $ !!,!$&$'-,!$'&'''