D.b. Income Tax Appeal v. The Commissioner Of Income Tax-Ii, Jodhpur

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Income Tax Appeal No. 114 / 2010 Smt.Dimple Vishnoi Prop. Of Indus Craftique, Jodhpur. ----Appellant Versus The Commissioner of Income Tax-II, Jodhpur ----Respondent _____________________________________________________ For Appellant(s) :Mr. Anjay Kothari. Mr. Pawan Girdhar.For Respondent(s) :Mr. K.K. Bissa. _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALAOrder 17/05/2018 The instant income tax appeal has been filed by the assesseeunder Section 260A of the Income Tax Act, 1961 against the orderdated 30.3.2009 passed by the Income Tax Appellate Tribunal,Jodhpur Bench, Jodhpur in I.T. Appeal No.705/JU/2007 for theassessment year 2004-05. The learned counsel for the appellant submits that now thecontroversy involved in this appeal has already been decided bythe Division Bench of this Court in case of M/s Kwal Pro ExportsVs. The Assistant Commissioner of Income Tax, Circle-1, Jodhpurand connected D.B.I.T. Appeal No.44/2010 (Commissioner ofIncome Tax-I, Jodhpur Vs. M/s Kwal Pro Exports) decided on25.01.2018 and in D.B.I.T. Appeal No.113/2011 (Commissioner ofIncome Tax-I, Jodhpur Vs. M/S Kwal Pro Exports) decided on 05.05.2018, therefore, the instant appeal may be allowed in termsof the aforesaid judgments. After perusing the aforesaid judgment, while following theaforesaid judgment, and with the consent of the parties theinstant appeal is allowed and order dated 17.8.2007 passed by theCIT and order dated 30.3.2009 passed by ITAT, Jodhpur arehereby quashed and set aside. It is made it clear that issue with regard to exemption underSection 10BA of the Act for sale of DEPB shall be left open. (RAMCHANDRA SINGH JHALA)J. (GOPAL KRISHAN VYAS) J. Ishan(55)