D.b. Civil Miscellaneous Application v. M/S. Arihant Industries

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Civil Miscellaneous Application No. 49 / 2018Pr. Commissioner of Income Tax, Jaipur-II, Jaipur. ----Petitioner Versus M/s. Arihant Industries, 136, Vasundhara Colony, Tonk Road, Jaipur ----Respondent _____________________________________________________ For Petitioner(s) : Mr. Prateek Kedawat for Mr. R.B. MathurFor Respondent(s) : Mr. Sanjay Jhanwar with Mr. Prakhul Khurana _____________________________________________________ HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Order 23/02/2018 We have not considered the matter on merits. Howeverin view of the observations made in para 12 oforder dated 29[th] August, 2017 which reads as under:- “12. In that view of the matter, the appeal of thedepartment is partly allowed and we remit backthe matter to CIT(A) to decide the same on meritswithout being influenced by the fact that the HighCourt has set aside the order of the CIT(A) andthe Tribunal. While considering the matter, boththe authorities will consider the matter afresh andthe documents which will be produced by theassessee will also be considered to counter thefinding given by the AO. Till these proceedings aredecided by the Tribunal, there will be no demandfrom the assessee.” No further clarification is required. Hence, the misc. application stands dismissed. (INDERJEET SINGH)J. (K.S.JHAVERI)J. A.Sharma/3