D.b.income Tax Appeal v. Krishi Upaj Mandi Samiti, Rawla

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR ORDER :::: D.B.INCOME TAX APPEAL NO.151/14 (D) COMMISSIONER OF INCOME TAX, BIKANER VS. KRISHI UPAJ MANDI SAMITI, RAWLA :::: Date of Order : 3[rd] May, 2016. HON'BLE MR.JUSTICE SANGEET LODHAHON'BLE MR.JUSTICE KAILASH CHANDRA SHARMA Mr.K.K.Bissa with Mr. H.G.Chanda, for the appellant. BY THE COURT:- 1.The requirement of production of certified copy of theimpugned order is dispensed with. 2.Heard learned counsel for the appellant. 3.This appeal is directed against order dated 25.2.14 of the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur,whereby the appeal preferred by the Revenue, questioning thelegality of the order passed by the Commissioner of Income Tax(Appeals) [CIT (A)], deleting the additions made by theAssessing Officer while rejecting the claim of the assessee forexemption under Section 11(1)(a) of the Income Tax Act, 1961( for short “the Act”), stands dismissed. 4.The controversy involved in the present appeal stands covered by decision of this court rendered on 26.4.16 inD.B.Income Tax Appeal No.47/13 (Commissioner of Income Tax,Bikaner vs. Krishi Upaj Mandi Samiti, Raisinghnagar) & otherconnected appeals, whereby the decision of the ITAT in identicalmatters allowing the claim of the assessee for exemption underSection 11(1)(a) of the Act, has been upheld and accordingly,the appeals have been dismissed. 5.In this view of the matter, this appeal is also dismissed inlight of decision of this court in Krishi Upaj Mandi Samiti,Raisinghnagar's case (supra). (KAILASH CHANDRA SHARMA), J. (SANGEET LODHA),J.