SHRI GIRRAJ MEHTA, Kishangarh V. CIT, Ajmer

ITA 682/JPR/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5220 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 24-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,O JH YFYR DQEKJ] U;KF;D LNL ; DS LE{K BEFORE: SHRI BHAGCHAND, AM & SHRI LALIET KUMAR, J.M VK;DJ VIHY LA-@ ITA NO. 682/JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2007-08 . GIRIRAJ MEHTA, PROP. M/S. OSWAL UDYOG, G-444, IV PHASE, INDUSTRIAL AREA, MADANGANJ, KISHANGARH. CUKE VS. COMMISSIONER OF INCOME TAX (APPEALS) AJMER. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ABBPM 5961 G VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS : DKSBZ UGHA JKTLO DH VKSJ LS : SHRI G.R. PAREEK (JCIT) LQUOKBZ DH RKJH[K : 01/06/2016 ?KKS'K .KK DH RKJH[K : 1/06/2016 VKNS'K YS[KK YS[KK YS[KK YS[KK LNL; }KJK LNL; }KJK LNL; }KJK LNL; }KJK ;G VK;DJ VIHY VKOSNU FO}KU VK;DJ VK;QDR VIHY , AJMER DS VKNS'K FNUKAD 23.05.2012 DS FO:) FU/KKZFJRH }KJK FU/KKZJ.K O'KZ 2007 - 08 DS FY;S NKF[KY DH XBZ GSAA 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK IZSF'KR FD;S TKUS DS CKN LWPUK OKIL YKSV VK;K BLDK ERYC VIHYKFKHZ US VIUK IRK CNY FN;K GS VK SJ VIHYH; VF/KDJ.K DKS VIUK U;K IRK MIYC/K UGHA DJK;K X;K GSA BLLS ,SLK IZ RHR GKSRK GS FD FU/KKZFJRH VIUS EKEYS DH LQUOKBZ ESA I;KZIR :FP UGHA J[KRK A B U IFJFLFKFR;KSA ESA VK;DJ 2 ITA NO. 682/JP/2012 SHRI GIRIRAJ MEHTA VS. CIT (APPEALS) VK;QDR CUKE EYVHIYKWU BAFM;K IZK-FYFE-@[1991] 38 VKBZVHMH 320 DS EKEYS ESA VK;DJ VIHYH; VF/KDJ.K DH FNYYH U;K;IHB DS FU.KZ; RF KK LOXHZ; JH RQDKSTHJKO GKSYDJ DH LEINK CUKE /KU DJ VK;QDR 223 VKBZ VH VKJ 480 DS EKEYS ESA EKUUH; E/; IZNS'K MPP U;K;KY; DS FU.KZ; DK LEEKUIWOZD VUQL J.K DJRS GQ,] FU/KKZFJRH DK VK;DJ VIHYH; VKOSNU LOHDKJ UGHA FD;K TKRK GS RFKK F NUKAD 01/06/2016 DKS U;K;KY; ESA LKOZTFUD :IK LS DH XBZ MN~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD;K TKRK GSA A SD/- SD/- YFYR DQEKJ HKKXPUN ) (LALIET KUMAR) ( BHAGCHAND ) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 1/06/2016 DAS/ VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- SHRI GIRIRAJ MEHTA, MADANGANJ, KISHA NGRH. 2. IZR;FKHZ @ THE RESPONDENT- THE CIT (APPEALS), AJMER. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO.682/JP/2012) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR.