MOUNT SHIVALIK INDUSTRIES LTD., Alwar V. ACIT, Alwar

ITA 878/JPR/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5337 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 22-11-2012
• 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 VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM VK;DJ VIHY LA-@ ITA NO.878/JP/2012 FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2009-10 . MOUNT SHIVALIK INDUSTRIES LTD., 140, MILE STONE, DELHI JAIPUR HIGHWAY, VILLAGE : GUNTI,BEHROR, ALWAR. CUKE VS. THE ACIT, CIRCLE-2, ALWAR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AABCM 6098 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY S BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SMT. NEENA JEPH (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 21 .03.2016. ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 21/03/2016. VKNS'K@ ORDER PER SHRI T.R. MEENA, A.M. ;G VK;DJ VIHY VKOSNU FO}KU VK;DJ VK;QDR VIHY , ALWAR DS VKNS'K FNUKAD 03.09.2012 DS FO:) FU/KKZFJRH }KJK FU/KKZJ.K O'KZ 2009 - 10 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. 878/JP/2012 MOUNT SHIVALIK INDUSTRIES LTD. VS. ACIT 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 21/03/2016 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 VH-VKJ-EHUK (LALIET KUMAR) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 21/03/2016 DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT-MOUNT SHIVALIK INDUSTRIES LTD., ALWAR. 2. IZR;FKHZ@ THE RESPONDENT- THE ACIT, CIRCLE-2, ALWAR. 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.878/JP/2012) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 3 ITA NO. 878/JP/2012 MOUNT SHIVALIK INDUSTRIES LTD. VS. ACIT