Income Tax Appellate Tribunal - Jaipur
S.K. Enterprises, Ajmer vs Jcit, Ajmer on 1 December, 2016
vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj
IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
Jh dqy Hkkjr] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k
BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ ITA No. 242/JP/16
fu/kZkj.k o"kZ@Assessment Year : 2009-10
M/s S.K. Enterprises, Hari cuke JCIT Range-1, Ajmer
Vs.
Bhau Upadhyay Nagar,
Ajmer
LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAQFS 2058 E
vihykFkhZ@Appellant izR;FkhZ@Respondent
dh vksj ls@ Assessee by : NONE
jktLo dh vksj ls@ Revenue by : Smt. Neena Jeph (JCIT)
lquokbZ dh rkjh[k@ Date of Hearing : 30.11.2016
?kks"k.kk dh rkjh[k@ Date of Pronouncement : 01/12/2016.
vkns'k@ ORDER
PER SHRI VIKRAM SINGH YADAV, A.M.
fu/kkZj.k o"kZ 2009&10 gsrq fo}ku vk;dj vk;qDr] (vihy), Ajmer ds vkns'k fnukad 29.01.2016 ds fo:) fu/kkZfjfr }kjk ;g vihy nkf[ky dh xbZ gSa A 2- vf/kdj.k }kjk lquokbZ dh lwpuk fu/kkZfjfr }kjk uksV fd;s tkus ds ckotwn Hkh ekeys dh lquokbZ ds le; fu/kkZfjfr dh vksj ls dksbZ izfrfuf/kRo ugha gqvk A blls ,slk izrhr gksrk gS fd fu/kkZfjfr vius ekeys dh lquokbZ esa i;kZIr :fp ugha j[krkA bu ifjfLFkfr;ksa esa vk;dj vk;qDr cuke eYVhIykWu bafM;k ¼izk-½fyfe-@1991] 38 vkbZVhMh 320 ds ekeys esa vk;dj vihyh; vf/kdj.k dh fnYyh U;k;ihB ds fu.kZ; rFkk LoxhZ; Jh rqdksthjko gksYdj dh lEink cuke /ku dj vk;qDr 223 vkbZ Vh vkj 480 ds ekeys esa ekuuh; e/; izn's k mPp U;k;ky; ds fu.kZ; dk lEekuiwoZd vuqlj.k djrs gq,] fu/kkZfjfr dh vihy a Lohdkj ugha dh tkrh rFkk fnukad 30.11.2016 dks U;k;ky; esa lkoZtfud :Ik ls dh xbZ mn~?kks"k.kk ds vuqlkj bls izkjEHk esa gh fujLr fd;k tkrk gSAa
2. In the result the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 01/12/2016.
Sd/- Sd/-
(KUL BHARAT) (VIKRAM SINGH YADAV)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Jaipur
Dated:- 01 /12/2016
Pillai
vkns'k dh izfrfyfi vxzfs "kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- M/s S.K.Enterprises, Ajmer
2. izR;FkhZ@ The Respondent- The JCIT, Range-1, Ajmer
3. vk;dj vk;qDr@ CIT Ajmer
4. vk;dj vk;qDr¼vihy½@The CIT(A), Ajmer
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur
6. xkMZ QkbZy@ Guard File (ITA No. 242/JP/2016) vkns'kkuqlkj@ By order, lgk;d iathdkj@ Assistant. Registrar