Commissioner Of Income Tax, Bikaner v. Krishi Upaj Mandi Samiti, Gharsana(D.b.income Tax Appeal

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR ORDER COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, GHARSANA(D.B.INCOME TAX APPEAL NO.161/14) Dated:-26[th] April, 2016. HON'BLE MR.JUSTICE SANGEET LODHAHON'BLE MR.JUSTICE DEEPAK MAHESHWARI Mr.H.G.Chanda for Mr.K.K.Bissa, for the appellant. -'BY THE COURT : (PER HONBLE MR.SANGEET LODHA,J.) 1.This appeal is directed against order dated 25.2.14 of theIncome Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur,whereby the appeal preferred by the Revenue, questioning thelegality of the order passed by the Commissioner of Income Tax(Appeals) [CIT (A)], deleting the additions made by theAssessing Officer while rejecting the claim of the assessee forexemption under Section 11(1)(a) of the Income Tax Act, 1961( for short “the Act”), stands dismissed. 2.The controversy involved in the present appeal standscovered by decision of this court rendered today in D.B.IncomeTax Appeal No.47/13 (Commissioner of Income Tax, Bikaner vs.Krishi Upaj Mandi Samiti, Raisinghnagar) & other connected appeals, whereby the decision of the ITAT in identical mattersallowing the claim of the assessee for exemption under Section11(1)(a) of the Act, has been upheld and accordingly, theappeals have been dismissed. 3.In this view of the matter, this appeal is also dismissed inlight of decision of this court in Krishi Upaj Mandi Samiti,Raisinghnagar's case (supra). (DEEPAK MAHESHWARI), J. (SANGEET LODHA),J.