Rajasthan High Court - Jaipur
C I T Jaipur vs M/S Raj Rajya Vidyut Prasarn Nigam Ltd on 30 November, 2016
Bench: K.S.Jhaveri, Dinesh Mehta
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B.INCOME TAX APPEAL NO. 65 / 2016
Commissioner of Income Tax, Jaipur-II, Jaipur
----Appellant
Versus
M/S Rajasthan Rajya Vidyut Prasaran Nigam Ltd. Vidyut
Bhawan, Janpath, Jyoti Nagar, Jaipur
----Respondent
__________________________________________ For Appellant : Mr. Sameer Jain with Ms. Mahi Yadav __________________________________________ HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE DINESH MEHTA Judgment Per Hon'ble Mr. Jhaveri J.
30/11/2016
1. By way of this appeal, the appellant has assailed the judgment & order of the Tribunal whereby the Tribunal has dismissed the appeal preferred by the department.
2. The Tribunal had allowed the appeal of the assessee while relying on the decision of this Court in case of the assessee himself in CIT vs. Jaipur Vidyut Vitran Nigam Ltd. reported in 363 ITR 307 (Raj.). Counsel for the appellant however, contended that the decision of this Court; relied upon by the Tribunal has been assailed in SLP and the same has been admitted and is pending.
3. We have heard the learned counsel for the appellant.
(2 of 2 ) [ITA-65/2016]
4. In view of the earlier decision of this Court we are not inclined to entertain the appeal. However, we make it clear that the parties will be bound by the decision of the Hon'ble Supreme court which is pending against the earlier decision of this Court.
5. In that view of the matter, the appeal is dismissed.
The stay application stands disposed off. Copy of the order be sent to the respondent-assessee. (DINESH MEHTA)J. (K.S.JHAVERI)J. A.Sharma/85