Case Law Details
Case Name : Commissioner of Income-tax, Ajmer Vs H.S. Builders (P.) Ltd. (Rajasthan High Court)
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HIGH COURT OF RAJASTHAN
Commissioner of Income-tax, Ajmer
versus
H.S. Builders (P.) Ltd.
D.B. INCOME TAX APPEAL NO. 48 OF 2006†
MARCH 3, 2012
JUDGMENT
Dinesh Maheshwari, J.
This appeal by the revenue under Section 260-A of the Income-Tax Act, 1961 [‘the Act’] is directed against the common order dated 18.10.2004 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur [‘the Tribunal’] in cross-appeals [ITA Nos. 50/JU/2002 and 73/JU/2002], filed respectively by the assessee and the revenue.
2. This appeal has its genesis in the assessment...
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Well reasoned Order which may (should) discourage Revenue from prolonging such avoidable references to already overworked Higher Judiciary