DCIT, JAIPUR vs. RAJASTHAN FINANCIAL CORPORATION, JAIPUR
In the result, the appeal of the revenue is dismissed
ITA 199/JPR/2022[2019-20]Status: DisposedITAT Jaipur12 Jan 2023AY 2019-20
Bench: The Hearing.”
For Appellant: Shri Sanjeev Mathur (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT)
Section 115JSection 129(1)Section 143(1)Section 2(17)Section 2(18)
justified in holding that the assessee cannot be termed as a company within the meaning of Section 2(18) of the IT Act and consequently section 115JB is not applicable to the assessee.
2. The appellant craves its rights to add, amend or later any of the grounds ... question of law which has been framed is very clear whether the respondent assessee will be governed under Section 115 JA read with Section 2(18)(a). On a plain reading as reproduced above and in view of forgoing conclusion and even as per statement of Mr. Mathur, it will
