In Ita/226/2012 Of The Commissioner Of Income Tax (1) v. Shrimal Construction Pvt. Ltd, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this appeal is also dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA No.226/2012
22/4/2014 :
Shri Sanjay Lal, learned counsel for the appellant.
This is a Revenue's appeal under Section 260A of the Income Tax Act calling in question tenability of an order dated 13.7.2012 passed by the Income Tax AppellateTribunal,IndoreBenchinITA No.126/Jab/2010.
For the same assessment year and for the same assessee with regard to identical question, an appeal under Section 260A being ITA No.227/2012 has already been dismissed by a coordinate Bench of this Court on 4.12.2013.
In view of the above, we see no reason to interfere in the matter.
For the grounds and reasons already indicated by the Coordinate Bench of this Court in order dated 4.12.2013 passed in ITA No.227/2012, we see no reason to interfere.
Accordingly, this appeal is also dismissed.
( Rajendra Menon)Judge
( A. K. Sharma ) Judge
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