Commissioner Of Income Tax, Kota v. Krishi Upaj Mandi Samiti, Bhawani Mandi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 497 / 2008 Commissioner of Income Tax, Kota. ----Appellant Versus Krishi Upaj Mandi Samiti, Bhawani Mandi. ----Respondent _____________________________________________________ For Appellant(s) :Mrs. Parinitoo Jain. _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHURJudgment Per Hon’ble Jhaveri J. 18/01/2017 1. By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal hasallowed both the appeals for the statistical purposes. 2.The Court while admitting the appeal on 18.11.2008, hasframed the following substantial question of law: “(i)Whether under the facts andcircumstances of the case, the Tribunal isjustified in holding that the appeals of therevenue have become infructuous since theassessee Samiti has been allowedregistration u/s. 12A of the Act whereasthe issue before the Tribunal was thatwhether the assessee Samiti falls underthe four corners of the Explanation toSection 10(20) of the Act?” 3.However, the issue is covered by the decision of this Court in the case of Commissioner of Income Tax vs. Krishi UpajMandi Samiti, Shrimadhopur (2011) 331 ITR 174 (Raj.). 4.Therefore, in this view of the matter, the issue is decided in favour of the assessee and against the department. 5.The appeal stands dismissed. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. Asheesh Kr. Yadav/111