Taxc/1/2009 Of Sunil Kumar Jain v. Commissioner Of Income Tax

./,'"\S^®^^.j^A-tIN THE HIGH COURT OF CHHATTISGARH,BILASPUR (C.G.t.-o/'AXfA<.eNo./2009^AP^PELLANTSunil Kumar Jain,7~S/o Shri Mohanlal Jain,^'"[cS'^-.-^'-':^,:^]Aged about 46 years,26'..clvic centre''Ufc-l--t?T'"S&My'-Bhilai«»*-tL**--:""Tl,tW''^a^ls^ ^kt^ »t»t> (C.G.)vK«*aB^VERSUS CrfS*-*R^SPONDENT:J2ommissioner[of][ Incoine][ Tax,]<" Central Revenue Building,Civil Lines, Raipur (C.G.)APPEALUNDERSECTION260A 0£ THEINCOMETAXACT.1961AGAINST ORDER IN IT(SS) NOf?8/NAG/2006DATED 15)flf2/2007^'OR BLOCK PERIOD 01/04/1989to17/11/1999MAY IT PLEASE YOUR LORDSHIP HiGH COURT OF CHHATT1SGARH : BiLASFL 'if'Dlvlsion Bench :Ui^it'-i^a^l-'Stnui 1 •iji'c' 01S*,''^1:^ u ; >-?s3l|ist^G^^lir^i^i~ion'ois,»^[ln>l.<ft;] ^nnCs?^?'i ivisniHQf^'ivionsn^. ,S-''^?A 3(^i/4?'-^t'K. ^•'^^•'s'*^ s?nnv8sxsv3, S? i^'s'h. .'-•t!-*^-?'-'*-! .'•^ ^-'» Tax Case No. 1 of200S .^[['/*i±7rv!]] ADoeiisn^.^[['/*i±7rv!]]Sunil KAimar Jain vsrsus KesDonaent ^omniissicnsf^v* fr*a"L ;1 rf^. x-^ ^ .1^'* >tr^ ^=<fc 3^ orjtrtl :'' incoiTisFt[w^ilF^.^"^,]^"vlt[f^] SQK^ O ^r ^*°i I I unaer ssciion 'iffsuf*, OT ins inco!rie33"• ^'ci>^^4 j*=ti^' ^'ci>^^4 j*=ti^' j*=ti^' ssciion 'iffsuf*, OT ins inco!rie^»^ ^h>-..=^Li;'^ ^l^ Ac^ ^h>-..=^Li;'^ ^l^ Ac^ ^l^ Ac^ Ac^ 'iffsuf*, OT ins inco!rieIr .^S^'.:' '' .^S^'.:' '' ''^»^ ^h>-..=^Li;'^ ^l^ Ac^ ^h>-..=^Li;'^ ^l^ Ac^ ^l^ Ac^ Ac^ 'iffsuf*, OT ins inco!rieIr .^S^'.:' '' .^S^'.:' '' ''Ir .^S^'.:' '' .^S^'.:' '' ''.T^^.T^^.?rh^:t^ ''* *^./^'J.rh^:t^ ''* *^./^'J. ins inco!rie ''* *^./^'J. *^./^'J.J. inco!rie^ P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll r'L>^ ./1*^ ;1'"v*lf J?'ll ./1*^ ;1'"v*lf J?'ll ;1'"v*lf J?'ll J?'ll^ P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll r'L>^ ./1*^ ;1'"v*lf J?'ll ./1*^ ;1'"v*lf J?'ll ;1'"v*lf J?'ll J?'ll(Apseai unaer ssciion 'iffsuf*, OT ins inco!rie^*°i I I unaer ssciion 'iffsuf*, OT ins inco!rie3 (Apseai unaer ssciion 'iffsuf*, OT ins inco!rie^*°i I I unaer ssciion 'iffsuf*, OT ins inco!rie3"• ^'ci>^^4 j*=ti^' ^'ci>^^4 j*=ti^' j*=ti^' ssciion 'iffsuf*, OT ins inco!rie^»^ ^h>-..=^Li;'^ ^l^ Ac^ ^h>-..=^Li;'^ ^l^ Ac^ ^l^ Ac^ Ac^ 'iffsuf*, OT ins inco!rieIr .^S^'.:' '' .^S^'.:' '' ''.T^^.T^^. OT ins inco!rie?rh^:t^ ''* *^./^'J.rh^:t^ ''* *^./^'J. ins inco!rie ''* *^./^'J. *^./^'J.J. inco!rie^ P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll P'^ r'L>^ ./1*^ ;1'"v*lf J?'ll r'L>^ ./1*^ ;1'"v*lf J?'ll ./1*^ ;1'"v*lf J?'ll ;1'"v*lf J?'ll J?'lli'l ax*'fi\^961 Shri Anand Dadariya, Advocate appears on beiShri Abhishek Oswa!, Advocate for ths appei'ant. \u(ORAU . (Passsd on this 24t" day of February, 2010) Learned counsel appearing for the appeiiant, cn instructions,SUDH'illS3' ll*^&'^-^ ;E'L-r'~^ IHa'l'iL^F<it-—^-;r 4-1'^i^X XH8 /^ BPD6113HX :^S.-;4I-^/^i^^. ¥^1::-< SSSK^^-^ f^ ^^.'^ ^^, DBm'iiSSIOHri/v^^\.yr-i-''-:^^±^^^\^<,^^ 01^•-^ iniB^'^"t 1 •^K -, ^GUfll ''^^'; ^ ~frtr^' 10^ ^*»L W^HOr^W 1'>• •?:'?-^l ^y^^^ * ?thl?^ o^'jtion^it t<? ^/ja < ti•^ ss;1 ^^ oraerea,^-'^ ^^<»*ld f*, y-" /».^^ as^"i rj ^ prayso"brfh :^/*:1 •?,;,• ./^ ^i^ ior.:i^ /=^, n^ ^\^]ACGGfQtflQIV-,A ^^^•^?'^l;D^LS^y^i±l4l^s U1S^.•:^ii^ IS^^'•*"^ •^ Cs;5g-^•-^S^.-F"^ ?S ^- a^fTliSSSQ^•K j^'-y^1s^^*dn'aj2i."^ 3%-^<2^ ^A.i-;'^^^lly-^t^^?^- vyis.HOfaW.H. Sd/-Manindra Moharige Sd/-Satish K. AgnihotriJudgevjown