C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY
ITA/185/2013HC Rajasthan17 Sept 2019
Bench: SANGEET LODHA,VINIT KUMAR MATHUR
For Appellant: THE DEPUTY COMMISSIONER OF INCOME TAXFor Respondent: M/S.PTL ENTERPRISES LTD
10. However, it is seen from the records produced for our
consideration that, instead of reviving the business, assessee
continued the rental arrangement with ATL. Fresh lease deeds were
executed for different periods of one year each, for all the
assessment years involved in these appeals. The assessee never
approached the BIFR to continue the arrangement nor sought
sanction/approval
