D.b. Income Tax Appeal v. M/S. Udaipur Dugdh Utpadak Sahakari Sanghlimited, Udaipur
High Court
13 May 2013 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
D.b. Income Tax Appeal v. M/S. Udaipur Dugdh Utpadak Sahakari Sanghlimited, Udaipur
Date of order
13 May 2013
Assessment year(s)
—
Outcome
Dismissed
Case summary
In D.b. Income Tax Appeal v. M/S. Udaipur Dugdh Utpadak Sahakari Sanghlimited, Udaipur, the High Court (2013) dismissed the appeal. The decision went in favour of the assessee.
Decision: The ITA Nos.48/2012 and 50/2012, arising out of the saidorder dated 16.12.2011 have been dismissed by this Court byorder dated 13.05.2013, the present appeal, which is based onthe self same grounds, is also dismissed for the reasons ascontained in the above order dated 13.05.2013.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
: J U D G M E N T :
D.B. INCOME TAX APPEAL NO.36/2013Commissioner of Income Tax, Udaipur
Vs.
M/s. Udaipur Dugdh Utpadak Sahakari SanghLimited, Udaipur.
Date of Judgment
::
PRESENT
13[th] May, 2013
HON'BLE MR. JUSTICE NARENDRA KUMAR JAINHON'BLE MR. JUSTICE ARUN BHANSALI
Mr. K.K. Bissa, for the appellant.
----
BY THE COURT:
This appeal has been filed by the Revenue aggrieved bythe order dated 06.11.2012 passed by the Income Tax AppellateTribunal, Jodhpur Bench, Jodhpur ('ITAT') in ITA No.70/JU./2012for the assessment year 2008-09, whereby, the ITAT whiledealing with the issue relating to deletion of the addition madeunder Section 36(1)(va) read with Section 2(24)(x) of theIncome Tax Act, 1961 ('the Act') has relied on its earlier orderdated 16.12.2011 passed in ITA Nos.351 and 352/JU/2010pertaining to the same assessee and has consequently dismissedthe appeal preferred by the Revenue.
The ITA Nos.48/2012 and 50/2012, arising out of the saidorder dated 16.12.2011 have been dismissed by this Court byorder dated 13.05.2013, the present appeal, which is based onthe self same grounds, is also dismissed for the reasons ascontained in the above order dated 13.05.2013. No costs.
(ARUN BHANSALI),J. (NARENDRA KUMAR JAIN),J.
A.K. Chouhan
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