The Commissioner Of Income Tax, Kota v. Shri Amar Nath Arora, 284-A, Talwandi, Kota
High Court
14 Jul 2017 In favour of: Revenue
Forum / Bench
High Court · jaipur
Parties
The Commissioner Of Income Tax, Kota v. Shri Amar Nath Arora, 284-A, Talwandi, Kota
Date of order
14 Jul 2017
Assessment year(s)
—
Outcome
Allowed
Case summary
In The Commissioner Of Income Tax, Kota v. Shri Amar Nath Arora, 284-A, Talwandi, Kota, the High Court (2017) allowed the appeal. The decision went in favour of the Revenue.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR
D.B. Civil Miscellaneous Application No. 15 / 2017
The Commissioner of Income Tax, Kota
----Petitioner
Versus
Shri Amar Nath Arora, 284-A, Talwandi, Kota
----Respondent
_____________________________________________________
For Petitioner(s) : Mrs. Parinitoo Jain Adv. For Respondent(s) :
_____________________________________________________
HON'BLE MR. JUSTICE AJAY RASTOGIHON'BLE MR. JUSTICE J.K.RANKAOrder
14/07/2017
Counsel for revenue submits that although there was batchof appeals which were dismissed by common order keeping inview the circular of CBDT dt.10.12.2015 but after the individualcases were examined, it revealed that the present appeals are notcovered by the circular on which reliance was placed whiledisposing of the batch of appeals.
After taking note of the submissions made, in our view theapplicant deserve indulgence.
Accordingly, the application stands allowed and the order dt.30.01.2016 stands recalled and the appeal be restored to itsoriginal number.
Let the appeal be listed before the concerned Bench holdingsubject roster.
(J.K.RANKA),J. (AJAY RASTOGI),J.
S.Kumawat
Jr. P.A.
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