Commissioner Of Income Tax, Ajmer, Income Tax Deparment,Ajmer v. Ajmer Vidhyut Vitran Nigam Limtied, City Power House, Jaipurroad, Ajmer

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Miscellaneous Application No. 100/2019 Commissioner Of Income Tax, Ajmer, Income Tax Deparment,Ajmer. ----Petitioner Versus Ajmer Vidhyut Vitran Nigam Limtied, City Power House, JaipurRoad, Ajmer. ----RespondentConnected With D.B. Civil Miscellaneous Application No. 101/2019Commissioner Of Income Tax, Ajmer, Income Tax Department,Ajmer ----PetitionerVersus Ajmer Vidhyut Vitran Nigam Limtied, City Power House, JaipurRoad, Ajmer. ----Respondent D.B. Civil Miscellaneous Application No. 102/2019Commissioner Of Income Tax, Ajmer, Income Tax Department,Ajmer ----PetitionerVersus Ajmer Vidhyut Vitran Nigam Limtied, City Power House, JaipurRoad, Ajmer. ----Respondent D.B. Civil Miscellaneous Application No. 103/2019Commissioner Of Income Tax, Ajmer, Income Tax Department,Ajmer ----Petitioner Versus Ajmer Vidhyut Vitran Nigam Limtied, City Power House, JaipurRoad, Ajmer. ----Respondent For Petitioner(s) : Mr. Nikhil Simlote on behalf of Mr. R.B. Mathur For Respondent(s) : HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MS. JUSTICE REKHA BORANA Order 09/11/2021 Counsel for the Revenue pointed out that while disposing ofcross appeals filed by the assessee and the Department bycommon order dated 25.01.2019 and remanding the issues backto the Tribunal for fresh consideration, there is no clarity regardingthe appeals of the Revenue also being heard and disposed ofafresh. It is natural that when the Court has remanded the issuesback to the Tribunal for fresh consideration, that would include allissues which were raised by the parties before the High Court. Inturn, it is clarified that while the Tribunal proceeds to decide theappeals afresh, as desired by the High Court, issues raised by theDepartment also would come up for consideration. All applications are disposed of accordingly. (REKHA BORANA),J (AKIL KURESHI),CJ KAMLESH KUMAR/N.Gandhi/40-43