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Rajasthan High Court - Jodhpur

Pr. Commissioner Of Income Tax vs Rohit Goyal on 3 January, 2019

Bench: Sangeet Lodha, Dinesh Mehta

                                          HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                          JODHPUR

                                                  D.B. Income Tax Appeal No. 56/2018

                                   Pr. Commissioner Of Income Tax
                                                                                              ----Appellant
                                                                     Versus
                                   Rohit Goyal
                                                                                            ----Respondent


                                   For Appellant(s)        :      Mr. K.K. Bissa
                                   For Respondent(s)       :      -----



                                               HON'BLE MR. JUSTICE SANGEET LODHA

HON'BLE MR. JUSTICE DINESH MEHTA Order 03/01/2019 Following substantial question of law arises for consideration of this Court in the present appeal:-

Whether on the facts and in the circumstances of the case learned ITAT was justified in quashing the revisional order passed by the CIT, Bikaner under Section 263 of the Income Tax Act, 1961 (for short 'the Act') remanding the matter to the Assessing Officer, ignoring the fact that the claim of the assessee for deduction under Section 35AD of the Act was not even appropriately dealt with by the Assessing Officer?
Admit.
Issue notice.
(DINESH MEHTA),J (SANGEET LODHA),J 33-Anurag/-
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