INDIA COMMERCIAL SERVICES ,JAIPUR vs INCOME TAX OFFICER, JAIPUR

Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM

For Respondent: Adv. Sh. Shailendra Sharma (CIT-DR)

Hearing: 30/07/2024Pronounced: 01/08/2024

Result

16.

Resultantly, the appeal filed by the assessee is allowed and the

impugned order passed by Learned PCIT is hereby set aside.

Order pronounced in the open court on 01/08/2024.

Sd/- Sd/-

¼ujsUnz dqekj½ ¼jkBkSM+ deys'k t;UrHkkbZ½ (NARINDER KUMAR) (RATHOD KAMLESH JAYANTBHAI) U;kf;d lnL;@Judicial Member ys[kk lnL; @Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 01/08/2024 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- India Commercial Services, Jaipur izR;FkhZ@ The Respondent- Income Tax Officer, Jaipur 2. 3. vk;djvk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) विभागीय प्रतिनिधि] आयकरअपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZQkbZy@ Guard File (ITA No. 484/JP/2024) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

INDIA COMMERCIAL SERVICES ,JAIPUR vs. INCOME TAX OFFICER, JAIPUR