Income Tax Appellate Tribunal - Jaipur
Assistant Commissione Of Income Tax, ... vs Smt. Subhita Agarwal, Ajmer on 29 August, 2018
vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k vk;dj vihy la- 741/JP/2017 fu/kZkj.k o"kZ: 2014-15 ACIT, cuke Smt. Subhita Agarwal, Circle-2, Adarsh Nagar, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la- AAWPA7318M vihykFkhZ izR;FkhZ jktLo dh vksj ls : Jherh jks"kUrk ehuk (tslhvkÃVh) fu/kZkfjrh dh vksj ls : Jh egsUnz xkfxZ;k (vf/koDrk) lquokbZ dh rkjh[k: 24/08/2018 mn?kks"k.kk dh rkjh[k: 29/08/2018 vkns'k Jh foØe fla flag ;kno] ys[kk lnL; }kjk fu/kkZj.k o'kZ 2014-15 gsrq vk;dj vk;qDr ¼vihy½& vtesj }kjk ikfjr vkns'k fnuakd 31/08/2017 ds fo:} funZfs 'kr] jktLo foHkkx dh orZeku vihy esa mBk;k x;k gSAa 2- lquokbZ ds nkSjku] fu/kkZfjfr ds fo}ku izkf/kd`r izfrfuf/k us dj izHkko] dsna zh; izR;{k dj cksMZ ds ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ds vuqlkj] :i;s 20 yk[k ls vf/kd u gksus ds dkj.k jktLo dh vihy dh iks'k.kh;rk ij vkifr mBkbZA fo}ku izkf/kd`r izfrfuf/k us izLrqr fd;k fd orZeku ekeys ds rF;ksa ds vuqlkj] jktLo dh vihy esa :i;s 73]86]645@& dh vfHko`f} ij :i, 18]86]778@& dk dj izHkko gksus dk mYys[k fd;k x;k gS tks fd :i, 20 yk[k dh fu/kkZfjr lhek ls de gSA 2 ITA No. 741/JP/2017 ACIT, Ajmer Vs. Smt. Subhita Agarwal, Ajmer 3- fo}ku foHkkxh; izfrfuf/k us izLrqr fd;k fd jktLo dh vihy esa lacfa /kr dj izHkko] dsna zh; izR;{k dj cksMZ }kjk blds iwoZorhZ ifji= la[;k] 21@2015] fnuakd 10-12-2015 dks fujLr djrs gq, tkjh fd, x, i'pkrorhZ ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 esa fu/kkZfjr dh xbZ lhek :i, 20 yk[k ls de gSA 4- geus nksuksa i{kksa ds rdksZa dks lquk rFkk vfHkys[k ij miyC/k lkexzh dk voyksdu fd;kA ;g ik;k x;k fd jktLo dh iz'uxr vihy esa ekax@dj izHkko :i;s 20 yk[k ls de gSA vk;dj vf/kfu;e dh /kkjk 268 , ¼1½ }kjk iznr 'kfDr;ksa ds varxZr dsanzh; izR;{k dj cksMZ us gky gh esa ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ¼Qk-la[;[email protected]@2007&vkbZVhts ¼ihVh½ }kjk v/khUkLFk inkf/kdkfj;ksa dks ;g funs'k tkjh fd, x, gSa fd ,slh vihyks]a ftuesa ekax@dj izHkko :i;s 20 yk[k rd lhfer gks] ds ekeyksa esa jktLo foHkkx }kjk vk;dj vihyh; vf/kdj.k ds le{k vihy nkf[ky ugha dh tka,A mDr ifji= esa blds lHkh yafcr vihyksa esa iz;kstuh; gksus dk fo'ks'k rkSj ij mYys[k fd;k x;k gSA 5- dqN vioknksa dks NksMd + j] dsna zh; izR;{k dj cksMZ us ;g funs'k fn;k gS fd vk;dj vihyh; vf/kdj.k ds le{k yafcr ,slh lHkh foHkkxh; vihyks]a ftuesa ekax@dj izHkko :i;s 20 yk[k ls vf/kd ugha gS] dks ;k rks okil ys fy;k tkuk pkfg, vFkok foHkkxh; izfrfuf/k;ksa }kjk mu ij tksj ugha fn;k tkuk pkfg,A 6- orZeku vihy dsna zh; izR;{k dj cksMZ ds mDr ifji= esa mfYyf[kr vioknksa esa ls fdlh us ls Hkh vkPNkfnr ugha gksrhA D;ksfa d orZeku foHkkxh; vihy esa fooknkLin dj ekax dsna zh; izR;{k dj cksMZ }kjk vihy nkf[ky fd, gsrq fu/kkZfjr lhek ls de gS] dsna zh; izR;{k dj cksMZ ds ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ds izdk'k esa jktLo dh vihy iks'k.kh; ugha gSA 3 ITA No. 741/JP/2017 ACIT, Ajmer Vs. Smt. Subhita Agarwal, Ajmer rnkuqlkj] vihy ij tksj ugha fn;k tkuk@ vihy dks okil fy;k tkuk ekurs gq, foHkkx dh vihy dks fujLr fd;k tkrk gSA 7- ifj.kkeLo:i] jktLo dh vihy fujLr dh tkrh gSA vkns'k fnuakd 29/08/2018 dks U;k;ky; esa lkoZtfud :i ls mn~?kksf'kr fd;k x;kA Sd/- Sd/-
¼ fot; iky jko ½ ¼ foØe flag ;kno ½
U;kf;d lnL; ys[kk lnL;
Tk;iqj
fnukad- 29th vxLr, 2018
*Ganesh Kumar
vkns'k dh izfrfyfi vxzfs 'kr:
1. vihykFkhZ
2. izR;FkhZ
3. vk;dj vk;qDr
4. vk;dj vk;qDr
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k]t;iqj
6. xkMZ QkbZy (vk;dj vihy la- 741/JP/2017) vkns'kkuqlkj lgk;d iathdkj