In D.b. Income Tax Appeal v. Date Of Order : 18.12.2006, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: For the reasons stated in the aforesaid orderdated 4.1.2006 passed in the assessee's own caserelating to assessment year 1996-97, this appeal failsand is hereby dismissed.
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D.B. INCOME TAX APPEAL NO.137/2006 (CIT, Ajmer Vs. Smt. Sohan Devi)
Date of order : 18.12.2006
HON'BLE MR. JUSTICE RAJESH BALIAHON'BLE MR. JUSTICE GOPAL KRISHAN VYAS
Mr. K.K. Bissa, for the appellant.
Heard learned counsel for the revenue.
This appeal is directed against the order ofthe Tribunal dated 7.2.2005 deciding appeals arisingout of the assessment for assessment year 1993-94 to1996-97. This appeal relates to assessment year 1993-94.
It is pointed out by the learned counsel forthe Revenue that the appeal arising out of the verysame order of the Tribunal has since been dismissed bythis Court. Reference has been made to order dated4.1.2006 passed in DB Income Tax Appeal No.130/2005.The order dated 4.1.2006 passed in DB Income TaxAppeal No.130/2005 relating to assessment year 1996-97has been placed before us for perusal.
For the reasons stated in the aforesaid orderdated 4.1.2006 passed in the assessee's own caserelating to assessment year 1996-97, this appeal failsand is hereby dismissed. No costs.
(GOPAL KRISHAN VYAS), J.
(RAJESH BALIA), J.
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