vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkW-a ,e- ,y- ehuk] ys[kk lnL; ,oa MkW-a ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@

ITA. No. 600/JPR/2025 fu/kZkj.k o"kZ@

Assessment Years : 2021-22 M/s Zari Silk (India) Pvt. Ltd. cuke Principal Commissioner of

10/11, Narain Singh Circle, Vs. Income Tax Jaipur (Central), Jaipur. Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACZ2642J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@

ITA. No. 599/JPR/2025 fu/kZkj.k o"kZ@

Assessment Years : 2021-22 Sh. Arun Palawat cuke Principal Commissioner of C-55-A, Priyadarshni Marg, Tilak Vs. Income Tax Jaipur (Central(, Nagar, Raja Park Colony, Jaipur. Jaipur.

LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQPP7460D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@

Assessee by : Shri S.R. Sharma, C.A. &

Shri R.K. Bhatra, C.A.

jktLo dh vksj ls Revenue by : Shri Rajesh Ojha, CIT-DR a lquokbZ dh rkjh[k@

Date of Hearing : 16/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 15/09/2025 vkns'k@ ORDER PER DR. S. SEETHALAKSHMI, J.M.

Both these appeals filed by the