Rajasthan High Court - Jodhpur
Cit-Ist Jodhpur vs . M/S Shree Choudhary Transport Co. on 24 November, 2014
Author: Govind Mathur
Bench: Govind Mathur, Prakash Gupta
D.B. INCOME TAX APPEAL NO.32/2013
CIT-Ist Jodhpur Vs. M/s Shree Choudhary Transport Co.
DATE OF ORDER : : : 24.11.2014
HON'BLE MR. GOVIND MATHUR, J.
HON'BLE MR. PRAKASH GUPTA, J.
Mr.Sheetal Kumbhat, for the appellant.
By the order dated 07.11.2012 the learned Income Tax Appellate Tribunal partly accepted the appeal preferred by the assessee challenging the order passed by the Commissioner of Income Tax (Appeals) relating to tax liability for the assessment year 2006-2007.
The learned Tribunal by the judgment impugned directed the Assessing Officer to decide the issue afresh in accordance with law. Suffice to mention that the issue was earlier considered by this Court in Appeal No. 164/2008 decided on 15.5.2009 reported in 225 CTR (2009) 125 (Raj.). We are of the considered opinion that the Assessing Officer is required to examine the entire issue afresh and while doing so he shall certainly keep in view the judgment of this Court dated 15.5.2009. We do not find any just reason to interfere with the order impugned.
The appeal, as such, is having no substantial question of law for adjudication, the same is dismissed accordingly.
(PRAKASH GUPTA), J. (GOVIND MATHUR), J. ns.