Commissioner Of Income Tax, Central, Jaipur v. J.r. Tantia Charitable Trust, Sri Ganganagar

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR ------------------------------------------------------- INCOME TAX APPEAL (ITA) NO. 138/2014 APPELLANT: Commissioner of Income Tax, Central, Jaipur. VERSUS RESPONDENTS: J.R. Tantia Charitable Trust, Sri Ganganagar Date of Judgment : 2.9.2016 HON'BLE MR. GOPAL KRISHAN VYAS,J.'HONBLE MR. G.R. MOOLCHANDANI,J. Mr. K.K. Bissa, for the appellant. JUDGEMENT --------- In this income tax appeal, the Commissioner of Income Tax, Central, Jaipur is challenging the order dated 29.8.2013 passed by the learned ITAT and raised the following substantial questions of law: “Whether in the facts and circumstances of the case, the ITAT is correct in law in deleting the addition of Rs.63,98,209 made on the basis of the Valuation Report of the DVO, without restoring the issue back to the file of the AO for application of local PWD rates, though in AY 2005-06 and AY 2006-07 on the same issue in the same case ITAT through its order dated 4.4.2012 has restored the issue back to the file of the AO? After hearing the learned counsel for the appellant, we are of the opinion that the aforesaid questions cannot be treated as substantial question of law because ITAT is having jurisdiction to decide the case on merit and not required to remand the case to the AO. In view of the above, no substantial question of law is involved in this appeal. Hence, this income tax appeal is hereby dismissed. ( G.R. MOOLCHANDANI ),J. ( GOPAL KRISHAN VYAS ),J. cpgoyal/-