JH VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH DQY HKKJR] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS [KK LNL; DS LE{K BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YAD AV, AM VK;DJ VIHY LA-@ ITA NO.91/JP/14 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2005-06 SHRI DHARMENDRA MEHTAD-36, KALYAN COLONY, MALVIYA NAGAR, JAIPUR CUKE VS. INCOME TAX OFFICER, WARD 5(2), JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AHQPM 7381P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY :SMT. ROSHANTA MEENA (JCIT) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 12.05.2016 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 12 /05/2016. VKNS'K@ ORDER PER SHRI VIKRAM SINGH YADAV, A.M. FU/KKZJ.K O'KZ 2005&06 GSRQ FO}KU VK;DJ VK;QDR VI HY] II T;IQJ DS VKNSK FNUKAD 06.11.2013 DS FO:) FU/KKZFJFR }KJK ;G VIHY NKF[KY DH XBZ GSA A 2- VF/KDJ.K }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~?KKS'K.KK DS VUQLKJ BLS I ZKJEHK ESA GH FUJLR FD;K TKRK GSAA SD/- SD/- DQY HKKJR FOE FLAG ;KNO ( KUL BHARAT ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 12 /05/ 2016 *PILLAI VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI DHARMENDA MEHTA, JAIPUR 2. IZR;FKHZ@ THE RESPONDENT- THE ITO, WARD- 5 (2), JAIPUR 3. VK;DJ VK;QDRVIHY ) @ CIT(A)-II, JAIPUR 4. VK;DJ VK;QDR@ CIT-II, JAIPUR 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO.91/JP/2014.) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR.