Commissioner Of Income Tax-Iii, Jaipur v. M/S. Laxminath Infrastructure (P) Ltd., Churu

Sanjay D.B. INCOME TAX APPEAL NO.189/2014 Commissioner of Income Tax-III, JaipurVs.M/s. Laxminath Infrastructure (P) Ltd., Churu DATE OF ORDER : 17.11.2015 HON'BLE MR. JUSTICE GOVIND MATHURHON'BLE MISS JUSTICE JAISHREE THAKUR Mr. K.K. Bissa, for the appellant ... By the judgment impugned, the learned Income TaxAppellate Tribunal by relying upon the judgment of this Courtarrived at the conclusion that in case the assessee shows betterresult during the year under consideration as compared to pastyear, then there is no need for making any further addition. Thefinding arrived by the Tribunal is in consonance with the settled law,therefore, no addition in the income could have been made by theAssessing Officer. The Tribunal rightly declared the addition madeas erroneous. The appeal does not involve any substantial questionof law, hence, dismissed. , J. , J.