D.b. Income Tax Appeal v. M/S. Udaipur Dugdh Utpadak Sahakari Sanghlimited, Udaipur

D.B. INCOME TAX APPEAL NO.50/2012Commissioner of Income Tax, UdaipurVs.M/s. Udaipur Dugdh Utpadak Sahakari SanghLimited, Udaipur. 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR : J U D G M E N T : D.B. INCOME TAX APPEAL NO.50/2012Commissioner 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: The appellant has filed an application for dispensing withthe requirement of filing the certified copy of the order dated16.12.2011 passed by the Income Tax Appellate Tribunal,Jodhpur Bench, Jodhpur. For the reasons mentioned in the application, the same isallowed. The requirement of filing the certified copy of the orderimpugned is dispensed with. This appeal has been filed by the Revenue aggrieved bythe order dated 16.12.2011 passed by the Income Tax AppellateTribunal, Jodhpur Bench, Jodhpur ('ITAT') in ITANo.352/JU./2010 for the assessment year 2007-08, whereby,the appeal filed by it against the order dated 15.03.2010 passedby the Commissioner of Income Tax (Appeals), Udaipur ['CIT D.B. INCOME TAX APPEAL NO.50/2012Commissioner of Income Tax, UdaipurVs.M/s. Udaipur Dugdh Utpadak Sahakari SanghLimited, Udaipur. 2 (A)') has been dismissed. The issue raised in the present appeal is identical to theappeal filed by the Revenue being D.B. Income Tax AppealNo.48/2012 (CIT, Udaipur vs. M/s. Udaipur Dugdh UtpadakSahakari Sangh Ltd., Udaipur), which appeal also arose out ofthe same order dated 16.12.2011 passed by the ITAT relating toassessment year 2006-07. The present appeal is based on theself same grounds as raised in ITA No.48/2012. For the reasons mentioned in the judgment passed in ITANo.48/2012, this appeal is also dismissed. No costs. (ARUN BHANSALI),J. (NARENDRA KUMAR JAIN),J. A.K. ChouhanS/2