SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

ITA 450/JPR/2024Status: DisposedITAT Jaipur28 September 2026AY 2005-0645 pages

No AI summary yet for this judgment.

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” BENCH, JAIPUR

Before: SMT. ANNAPURNA GUPTA & SHRI T. R. SENTHIL KUMAR

For Respondent: Ms. Namita Patel, JCIT
Hearing: 08.07.2026Pronounced: 28.09.2026

Per Annapurna Gupta, AM:- These present two appealswere originally heard by the Division Bench consisting of Hon’ble Accountant Member, Sh. Rathod Kamlesh Jayantbhai and Hon’ble Judicial Member, Sh. Narinder Kumar. On account of a difference of opinion between the Hon’ble Members on certain issues arising

P a g e | 2 ITA No. 444 & 450/JPR/2024 Surendra Pal Sahni in these appeals the following point(s) of difference were framed and referred to the Hon’ble President of the Tribunal under Section 255(4) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). “The point of difference is specified as under: - "As to whether,

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.