C.I.T. JAIPUR vs. M/S LAXMINATH INFRA. PVT. LTD. CHURU

1 D.B. INCOME TAX APPEAL NO.189/2014 Commissioner of Income Tax-III, Jaipur Vs. M/s. Laxminath Infrastructure (P) Ltd., Churu DATE OF ORDER : 17.11.2015 HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MISS JUSTICE JAISHREE THAKUR Mr. K.K. Bissa, for the appellant ... By the judgment impugned, the learned Income Tax Appellate Tribunal by relying upon the judgment of this Court arrived at the conclusion that in case the assessee shows better result during the year under consideration as compared to past year, then there is no need for making any further addition. The finding arrived by the Tribunal is in consonance with the settled law, therefore, no addition in the income could have been made by the Assessing Officer. The Tribunal rightly declared the addition made as erroneous. The appeal does not involve any substantial question of law, hence, dismissed. [JAISHREE THAKUR], J. [GOVIND MATHUR], J. Sanjay