LATE SHRI ANIL KUMAR NAREDI S/o. Jeevanlal Naredi Through L/H Monika Agrawal, Neemuch V. THE ITO, Neemuch

ITA 86/IND/2016

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5727 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 21-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K VK;DJ VIHYH; VF/KDJ.K BUNKSJ BUNKSJ BUNKSJ BUNKSJ ,D LNL;H; IZDJ.K ,D LNL;H; IZDJ.K ,D LNL;H; IZDJ.K ,D LNL;H; IZDJ.KU;K;IHB % BUNKSJ U;K;IHB % BUNKSJ U;K;IHB % BUNKSJ U;K;IHB % BUNKSJ JH MH JH MH JH MH JH MH- -- -VH VHVH VH- -- - XJKFL;K] U;KF;D LNL; DS LE{K XJKFL;K] U;KF;D LNL; DS LE{K XJKFL;K] U;KF;D LNL; DS LE{K XJKFL;K] U;KF;D LNL; DS LE{K LFKK LFKKLFKK LFKK- -- -YS YSYS YS- -- -LA LALA LA- -- - % ,, % ,,% ,, % ,,VKSIH VKSIH VKSIH VKSIH, ,, ,U UU U 2703 IH 2703 IH 2703 IH 2703 IH VK VKVK VK- -- -V VV V- -- -LA LALA LA- -- - 85 LS 8 85 LS 8 85 LS 8 85 LS 86 66 6@BUNKSJ@201 @BUNKSJ@201 @BUNKSJ@201 @BUNKSJ@2016 66 6 FU/KKZJ.K O'KZ % 2005&06 RFKK 2006&07 FU/KKZJ.K O'KZ % 2005&06 RFKK 2006&07 FU/KKZJ.K O'KZ % 2005&06 RFKK 2006&07 FU/KKZJ.K O'KZ % 2005&06 RFKK 2006&07 LO-JH VFUY DQEKJ UJSNH FIRK THOUYKY UJSNH }KJK OS@M EKSFUDK VXZOKY] UHEP CUKE VK;DJ VF/KDKJH UHEP VIHYKFKHZ IZR;FKHZ LFKK LFKKLFKK LFKK- -- -YS YSYS YS- -- -LA LALA LA- -- - % ,,,Q,P, 6360 ,U % ,,,Q,P, 6360 ,U % ,,,Q,P, 6360 ,U % ,,,Q,P, 6360 ,U VK VKVK VK- -- -V VV V- -- -LA LALA LA- -- - 87@BUNKSJ@2016 87@BUNKSJ@2016 87@BUNKSJ@2016 87@BUNKSJ@2016 FU/KKZJ.K O'KZ % 2006&07 FU/KKZJ.K O'KZ % 2006&07 FU/KKZJ.K O'KZ % 2006&07 FU/KKZJ.K O'KZ % 2006&07 LO-JH VFUY DQEKJ UJSNH HUF FIRK THOUYKY UJSNH }KJK OS@M EKSFUDK VXZOKY] UHEP CUKE VK;DJ VF/KDKJH UHEP VIHYKFKHZ IZR;FKHZ 2 VIHYKFKHZ DH VKSJ LS JH ,L - ,L - NSKIKAMS] LH, IZR;FKHZ DH VKSJ LS JH VKJ- DS- HKKFV;K] FOHK KXH; IZFRFUF/K LQUOKBZ DH FRFFK 25 - 0 2 - 2016 MN~?KKS'K.KK DH FRFFK 25-02-2016 VKNSK VKNSK VKNSK VKNSK FU/KKZJ.K O'KZ 2005&06 RFKK 2006&07 DS FY, FU/KKZFJR H }KJK ;S VIHYSA VK;DJ VK;QDR VIHY] MTTSU DS I`FKD VKNSKKSA LHKH FNUKAD 12-10-2015 DS FO:/N VIHY DS VK/KKJKSA ESA OF.KZR VK/KKJKSA IJ NKF[KY DH XBZ GSAA 2- IZDJ.K DS LAF{KIR RF; FUEU :I LS ;S GSA FD F O}KU VK;DJ VK;QDR VIHY DS LE{K ;S IZDJ.K LQUOKBZ GSRQ LQLAXR VIHYH; VKNSKKSA EAS MFYYF[KR FOFHKUU RKJH[KKSA IJ FU;R FKSA ;|FI BU RKJH[KKSA IJ U RKS FU/KKZFJRH DH VKSJ LS DKSBZ MIFLFKR GQVK U GH DKSBZ C;KSJAS NKF[KY FD, X,A DSOY DQN VOLJKSA IJ IZLRQFR;K AS GSRQ VF/KD LE; EKAXRS GQ, LFKXU EKAXK X;K FKK IJARQ VF/KDRJ RKJH[KKSA IJ U RKS DKSB Z MIFLFKR GQVK U GH LFKXU EKAXK X;KA VR%] FO}KU VK;DJ VK;QDR VIHY US FU/KKZFJRH DH VIHY SA [KKFJT DH GSAA 3- VIHY DH LQUOKBZ DS NKSJKU] FO}KU IZKF/KD`R IZFRFUF/K US BL U;K;IHB LS LQUOKBZ DK ,D VOLJ NSUS DK VUQQJKS/K FD;KA VR%] MLUS BU VIHY KSA DKS IQU%LFKKFIR DJUS DK VUQJKS/K FD;KA 4- FO}KU OFJ'B FOHKKXH; IZFRFUF/K US BU VIHYKS A DKS IQU%LFKKFIR FD, TKUS IJ DKSBZ VKIFRR UGHA DH A 3 5- ESAUS NKSUKSA I{KKSA DS IJLIJ FOJKS/KH NKO KSA DKS LQUK GASA ESAUS IK;K FD BU VIHYKSA DH LQUOKBZ ESA FU/KKZFJRH MIFLFKR UGHA JGK FKKA VR%] ;G EKEYK FU/KKZFJRH DH VUQIFLFKFR ESA FU.KZF;R FD;K X;K FKKA NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A AUDI ALTERAM PARTEM DK FL/NKAR USLFXZD U;K; DH EWYHKWR VO/KKJ.KK GSA INCA/K NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A NWLJS I{K DKS HKH LQUKS A AUDI ALTERAM PARTEM ** DK VFKZ GS FD FDLH HKH O;FDR DKS MLDK LO;A DK C PKO DJUS DK VOLJ FN;K TKUK PKFG,A ;G FL/NKAR IZR;SD LH; LEKT GSRQ VF UOK;Z VFUOK;Z VFUOK;Z VFUOK;Z SINE QUA NON GS TSLS UKSFVL DK GD] IZDJ.K RFKK LK{; IZLRQR DJUS DK GD] IZF RDWY LK{; DK [KAMU DJUS DK GD] IZFR IJH{K.K DK GD] FOF/KD IZFRFUF/KRO DK GD] I {K DKS LK{; DK IZDVU] TKAP DH FJIKSVZ VU; I{K DKS FN[KK;K TKUK VKSJ RDZIW.KZ FU.KZ ; ;K LDKJ.K VKNSKA ESAUSS IK;K FD LQUOKBZ DS GD DKS EKUUH; LOKSZPP U;K;KY; }KJK ESUDK XKA/KH CUKE ;WFU;U VKWQ BFUM;K 1978 ,VKBZVKJ 597( 1 ,LLHLH 248 DS IZDJ.K ESA FU.KZF;R FD;K X;K GS] FTLESA EKUUH; LOKSZPP U;K;Y; US VFHK/KKFJR FD;K GS FD DKSBZ HKH V KNSK IKFJR DJUS LS IGYS MFPR LQUOKBZ DK FU;E VKO;D GSA ESAUS IK;K FD ;G NWLJS I{ K DKS HKH LQUKS A AUDI ALTERAM PARTEM FU;E DS IZFREKU DK FU.KZ;&IWOZ LQUOKBZ EKUD GSA E SAUSS IK;K FD BL ORZEKU IZDJ.K ESA] FU/KKZFJRH DKS LQUOKBZ DK LEQFPR VOLJ UGH A FN;K X;K FKKA VR%] ESJK VFHKER GAS FD FU/KKZFJRH DKS LQUOKBZ VKSJ MLDS IZDJ.K DKS I ZLRQR DJUS DK ,D VKSJ VOLJ FN;K TKUK PKFG,A VR%] ESA ;G VIHY LOHD`R DJRK GW A FU/K KZFJRH DKS BL VKNSK DH IZKFIR DS NKS EKG DS VANJ FO}KU VK;DJ VK;QDR VIHY DS LE{K IZL RQR GKSUS DK FUNSZK FN;K TKRK GSA FO}KU VK;DJ VK;QDR VIHY DKS FU/KKZFJRH DK S LQUOKBZ DK MFPR VOLJ NSUS DS I'PKR FOF/K DS VUQLKJ VIHY FU.KZF;R DJUK PKFG,A 6- IFJ.KKER% FU/KKZFJRH DH VIHYSA LKAF[;DH; MN~N S;KSA LS LOHD`R DH TKRH GSAA 4 VKNS'K FNUKAD 25-02-2016 DKS [KQYS U;K;KY ; ESA MN~?KKSF'KR A GLRK@& MH-VH-XJKFL;K U;KF;D LNL; FNUKAD % 25-02-2016 IZFRFYFI % FU/KKZFJRH] IZR;FKHZ] VK;DJ VK;QDR VIHY ] VK;DJ VK;QDR] FOHKKXH; IZFRFUF/K] XKMZ QKBZY