VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JUDICIAL MEMBER VK;DJ VIHY LA-@ ITSSA NO. 4/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : BLOCK PERIOD 01-04-1996 TO 31-03-2002 & UPTO 17-01-2003 SMT. KIRAN MAHAJAN W/O SHRI SURAJ PRAKASH MAHAJAN 169, VALLABH BARI, KOTA (RAJ.) CUKE VS. THE JCIT (OSD) CENTRAL CIRCLE- 3, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: AFGPM 1383 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY : SHRI G.R. PARIKH, JCIT - DR LQUOKBZ DH RKJH[K@ DATE OF HEARING : 18/05/2016 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 19/05/2016 VKNS'K@ ORDER PER R.P. TOLANI, JM FU/KKZJ.K O'KZ BLOCK PERIOD 01-04-1996 TO 31-03-2002 UPTO 17-01-2003 GSRQ FO}KU VK;DJ VK;QDR] ( VIHY )- VYOJ DS VKNSK FNUKAD 21-04-2015 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 IZKJEHK ESA GH FUJLR FD; K TKRK GSAA SD/- VKJ-IH-RKSYKUH (R.P.TOLANI) U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 19 /05/ 2016 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SMT. KIRAN MAHAJAN, KOTA 2. IZR;FKHZ@ THE RESPONDENT- THE JCIT (OSD), CENTRAL CIRCLE- 3, JAIPUR 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITSSA NO. 04/JP/2015) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR