VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH JH JH JH VKJ VKJVKJ VKJ- -- -IH IHIH IH- -- -RKSYKUH RKSYKUH RKSYKUH RKSYKUH ] U ] U] U ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI R.P . TOLANI ,JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA-@ ITA NO. 844/JP/2013 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 SHRI RAJESH NAW L AKHA, 3739, NAWLAKHA HOUSE, KGB KA RASTA, JOHARI BAZAR, JAIPUR CUKE VS. THE ITO ,WARD- 2 (1), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. ABKPN 3098 A VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE ATTENDED JKTLO DH VKSJ LS@ REVENUE BY : SHRI P.R. MEENA, JCIT DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 10/03/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 10 /03/2016 VKNS'K@ ORDER PER VIKRAM SINGH YADAV, AM:- FU/KKZJ.K O'KZ 2005&06 GSRQ FO}KU VK;DJ VK;QDR VI HY] I ] T;IQJ DS VKNSK FNUKAD 04&09&2013 DS FO:) FU/KKZFJFR }KJK ;G VIHY NKF[KY DH XBZ GSAA 2- VF/KDJ.K }KJK LQUOKBZ DH LWPUK FU/KKZFJFR DS IRS IJ IZSF'KR DH XBZ IJURQ MKD FOHKKX }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~?KKS'K.KK DS VUQLKJ BLS IZKJEHK ESA GH FUJLR FD; K TKRK GSAA SD/- SD/- VKJ VKJVKJ VKJ- -- -IH IHIH IH- -- -RKSYKUH RKSYKUH RKSYKUH RKSYKUH FOE FLAG ;KNO (R.P. TOLANI) (VIKRAM SINGH YADA V) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 10 /03/ 2016 *PILLAI VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI RAJESH NAWLAKHA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 2 (1), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A)-I, JAIPUR ITA NO. 844/JP/13 SHRI RAJESH NAWLAKHA, JAIPUR VS. ITO, WARD 2(1), JAI PUR 3 4. VK;DJ VK;QDR@ CIT-I, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.844/JP/2013) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.