Pr. Commissioner Of Income Tax, Jaipur -Ii, Jaipur v. Mis Rajasthan Financial Corporation, Udyog Bhawan Tilak Marg, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 35612018 Pr. Commissioner Of Income Tax, Jaipur -Ii, Jaipur ----Appellant Versus MIS Rajasthan Financial Corporation, Udyog Bhawan Tilak Marg, Jaipur >k -&-f E-J-B~ ----Respondent &%: k%. 8-? a-@ -? :*= . @$* y-p." *"- [. ][. ][.-.* ][.- ]For Appellant s,~j biv: Mr. Prateek ~edawaet~r. R.B. K, ... Mathur .j,ai&+ -. : Mr. P.K. Kasliwal For RespQUd2hs) $&& jy .. * P ir HON'BLE MR. NGHDHADDHA 05/03/2020 Appellant has file nging the order dated 16.7.2018 passed by the ellate Tribunal. the present appeal, as framed in the appeal, mstances of the ersely and was ssee cannot .be termed as a company within the meaning of section 2 (18)(a) of the IT Act and provisions of section 115JB are not applicable on the assessee. ?..,a Learned counsel for the respondent has submitted that the controversy involved in the present case is covered by the decision given in D.B. Income Tax Appeal No.593/2008 (Commissioner of Income Tax, Jaipur-11 vs. Rajasthan Financial Corporation) and connected appeals decided on 6.7.2017. The appeals filed by the department were dismissed vide order dated 6.7.2017. Since similar appeals have already been dismissed by the Co-ordinate Bench of this Court vide order dated 6.7.2017 in D.B. Income Tax Appeal No.59312008 and other connected appeals, the present appeal is liable to be dismissed and is accordingly dismissed. Briiesh 36.