Rajasthan High Court - Jodhpur
C.I.T.Udaipur vs M/S Udaipur Dugdh Utpadak Sahakari ... on 13 May, 2013
Author: Arun Bhansali
Bench: Arun Bhansali
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN
AT JODHPUR
:JUDGMENT:
D.B. INCOME TAX APPEAL NO.36/2013
Commissioner of Income Tax, Udaipur
Vs.
M/s. Udaipur Dugdh Utpadak Sahakari Sangh
Limited, Udaipur.
Date of Judgment :: 13th May, 2013
PRESENT
HON'BLE MR. JUSTICE NARENDRA KUMAR JAIN
HON'BLE MR. JUSTICE ARUN BHANSALI
Mr. K.K. Bissa, for the appellant.
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BY THE COURT:
This appeal has been filed by the Revenue aggrieved by the order dated 06.11.2012 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('ITAT') in ITA No.70/JU./2012 for the assessment year 2008-09, whereby, the ITAT while dealing with the issue relating to deletion of the addition made under Section 36(1)(va) read with Section 2(24)(x) of the Income Tax Act, 1961 ('the Act') has relied on its earlier order dated 16.12.2011 passed in ITA Nos.351 and 352/JU/2010 pertaining to the same assessee and has consequently dismissed the appeal preferred by the Revenue.
The ITA Nos.48/2012 and 50/2012, arising out of the said order dated 16.12.2011 have been dismissed by this Court by order dated 13.05.2013, the present appeal, which is based on the self same grounds, is also dismissed for the reasons as contained in the above order dated 13.05.2013. No costs.
(ARUN BHANSALI),J. (NARENDRA KUMAR JAIN),J.
A.K. Chouhan