Commissioner Of Income Tax-Ii, Jodhpur v. M/S Kothari Synthetic Industries Tiwara Road, Jasol, Barmer

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Income Tax Appeal No. 162 / 2011 Commissioner of Income Tax-II, Jodhpur ----Appellant Versus M/S Kothari Synthetic Industries Tiwara Road, Jasol, Barmer ----Respondent _____________________________________________________ For Appellant(s) : Mr. K.K. BiSSAMr. Sunil Bhandari _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALA Order 13/04/2018 Heard learned counsel for the appellant. It is submitted by learned counsel for the appellant thatcontroversy involved in this case has already been adjudicated bythe Hon’ble Supreme Court in the case of M/s Palam Gas ServiceVs. Commissioner of Income Tax reported in AIR 2017 SC 2502,therefore, the instant appeal may be disposed of in terms of thesaid judgment. After perusing the impugned order 24.06.2010 passed byIncome Tax Commissioner (Appeals) Jodhpur in AppealNo.259/2009-2010 (Annex.2) and the order passed by learnedIncome Tax Appellate Tribunal, Jodhpur Bench Jodhpur dated08.10.2010 in ITA No.457/JU/2010 (Annex.3), we deem itappropriate to quash both the orders and remand the matter tothe Assessing Authority for deciding the matter afresh in accordance with aforesaid judgment in the case of M/s Palam GasService (Supra) after providing an opportunity of hearing to theassessee. In view of the above, the Income Tax Appeal stands disposedof in terms of the judgment passed in M/s Palam Gas Service(Supra). (RAMCHANDRA SINGH JHALA) J. (GOPAL KRISHAN VYAS) J. mamta/77