Appellant Income Tax Officer v. Respondents : Shri Ritesh Kumar Jain

c^' IN THE HKyH COURT OF JUDICATURE AT BILASPUR. f^CHHATriSG^RH2^>llTAXCASENO.^a.301CAPPELLANTIncome Tax Officer-1,Bhilai, District- burg (C.G.)VERSUS^RESPONbENTShri Ritesh Kumar' Jain,S/o- Shri Shonti Kumar Join,7';'fl5.^%,,....-^.-^^ts'1[...--Prop^ Shri Orn Traders,6Gnjpara, Durg, District- Durg (C.G.)^•v"'^^•;".,.;•-"'l':'. tL'.'^-"^";,.....^M""".0<"lBat>"INCOME TAX APPEAL UND6R SECTION 260-A OF THEINCOME TAX1961 subbu HIGH COURT OF CHHATTISGARH AT BILASPURDIVISION BENCH CORAM:HON'BLE SHRI YATINDRA SINGH, CJ.HON'BLE SHRI MANINDRA MOHAN SHRIVASTAVA, JHON'BLE SHRI MANINDRA MOHAN SHRIVASTAVA, J TaxCaseNo.50of2011 APPELLANTIncome Tax Officer-1, Bhilai, District Durg(CG)VERSUS RESPONDENTS :Shri Ritesh Kumar Jain Income Tax Appeal Under Section 260-A ofthe Income Tax Act 1961 Appearance: Shri Anand Dadariya, counsel for the appellant.Shri MK Sinha, counsel for the respondent ORDER(17th0ctober,2013) 1. This is a tax appeal against the order of the Income Tax AppellateTribunal, Bilaspur Bench, Bilaspur (the Tribunal) dated 21.01.2010 inrespect ofthe assessment year 2004-05. 2. We have heard counsel for the parties. 3. It is accepted to the parties that the order of the Tribunal was in respectof three persons and the appeals of other two persons, namely, TaxCases- 40 and 42 of 2011have been dismissedby the bench on29.08.2013. It is also accepted that the cases are identical. 4.For the reasons given in the order dated 29.08.2013 passed in theleading Tax Case- 40 of 2011, this tax case is also dismissed. Sd/-Sd/-MamndraMohanSbrivastavaChief JusticeJudge