M/S. RAJASTHAN CYLINDERS AND CONTAINERS LIMITED,JAIPUR vs. JCIT, OSD, CIRCLE-4, JAIPUR
What did the Tribunal hold?
The Tribunal decided to allow the ground for statistical purposes and directed the Assessing Officer to decide the matter afresh after providing a reasonable opportunity to the assessee.
What were the facts?
The Assessing Officer examined the return of income and assessment orders for AY 2008-09. The assessee was provided an opportunity to present their case.
What were the issues?
The core issue was the assessment of the return of income and the orders passed by the Assessing Officer.
AI-generated summary — verify with the full judgment below
Rajasthan Cylinders and Containers Ltd. the file of the Assessing officer to examine the return of income and assessment orders so passed for A.Y 2008-09 and decide the matter a fresh after providing reasonable opportunity to the assessee. In the result, the ground is allowed for statistical purposes.
In the result, the appeal of the assessee is partly allowed.
Order pronounced in the open Court on 30/05/2022. ¼,l-lhrky{eh½ ¼ foØe flag ;kno ½ (Dr. S. Seethalashmi) (Vikram Singh Yadav) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 30 /05 /2022. *Santosh आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- Rajasthan Cylinder and Containers Limited,
Jaipur. izR;FkhZ@ The Respondent- JCIT, O Circle-4, Jaipur. 2. 3. vk;dj vk;qDr@ CIT vk;dj vk;qDr@ CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 5. xkMZ QkbZy@ Guard File { ITA No. 1378/JP/2019} 6. vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत
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