Ita/112/2005 Of Commissioner Of Income Tax v. The Jodhpur Truck Operators Union
High Court
03 Dec 2005 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
Ita/112/2005 Of Commissioner Of Income Tax v. The Jodhpur Truck Operators Union
Date of order
03 Dec 2005
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/112/2005 Of Commissioner Of Income Tax v. The Jodhpur Truck Operators Union, the High Court (2005) dismissed the appeal. The decision went in favour of the assessee.
Decision: 56/2005 passed on18.7.2005, this appeal is also dismissed as nosubstantial question of law arises forconsideration in this appeal.
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
D.B. INCOME TAX APPEAL NO. 112/20053.12.2005
HON'BLE MR RAJESH BALIA, J.HON'BLE MR R.P.VYAS,J.
Mr. Vivek Shrimalee, for the appellant/s
Learned counsel for the appellant points outthat the revenue's appeal raising the same issueas has been raised in the present case regardingthe validity of adjustment made under Section 143(1)(a) of the Income Tax Act while issuingintimation contemplated thereunder, has sincebeen dismissed by this Court on 18.7.2005 inIncome Tax Appeal No. 56/2005. The aforesaidappeal related to different assessment yearotherwise facts and issues raised are the same.
In view of the same, following the decisionin Income Tax Appeal No. 56/2005 passed on18.7.2005, this appeal is also dismissed as nosubstantial question of law arises forconsideration in this appeal.
(R.P.VYAS), J. (RAJESH BALIA),J.
/rm
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