DCIT-3(1), Indore V. Shri Sanjay Laddha, Indore

ITA 954/Ind/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0371 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 22-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, ( ) , , . . . 954/ /2019 $ $ : 2012)13 - 3 (1), 2 , 5 675 . . . ) 10 79 : : =$ > , = 6@ $> : : , 6@ 6@ @ : 04 . 1 2 . 2020 E @ : 04 . 1 2 . 2020 $ $ 2012)13 @ G - ())I, I 24.09.2019 =JE K 2. , $> =G @- O O P 6 =I ...T G T U =V W U YW $U : Z\ P = K T I . . . 954 / / 2019 2, 2 3. =G = 6@ V 6 - _ T P 4. ` V A O ` O P BT 67 $ >C . 3/2018 I 11.07.2018 = G @ K $ =I 20 P BT 67 $ >C . 17/2019 I 08.08.2019 G @ J. 50 I $ >C . 3/2018 I 11.07.2018 >W . 5 : = P BT 67 $ > C . 17/2019 I 08.08.2019 @ : 268 T -U P @ K T : I I 6 G. 50 @ T P 6 $ $> 6$ I P JU @ , =GA K , >C >- O P K V T , V K : 6$ T = ` >- O >C >W 13, M G E , P NK O O U >C YW / W / @ K /U/67U/ P G O /U/67U/ P >W 3 P =I$\ : O = V / T 5. = 6 P, ` O = JU P 6 G. 50 @ T _ : Z\ P, . . . 954 / / 2019 2, 3 S T , ` G K 6 = O O > -UO T G T >C @ : 268(1) U : Z\ P = @>U V $ YW G T 56 T 198 () 6 P @ Z\ V YW - - ... T VW (6) V. 6 P V= . 19650/2017 P : > - X)III $ $N V. 6 P YW $ O V> O O >C O U G , ` G K T > \ O O == () K V C I 6 (EXCEPTION CLAUSE) 6. >, : > : 04.12.2020 P G= O /) ( ) I : 04.12.2020 6V= : 5, 675, - (), -, = 6@, $