HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

D.B. Income Tax Appeal No. 65/2021

Pr. Commissioner Of Income Tax-1, Jaipur

----Appellant

Versus

Shri Om Prakash Badaya, Huf, 42, Agrasen Nagar, Jaipur.

----Respondent

For Appellant(s)

:

Ms. Parinitoo Jain, Adv., though V.C.

For Respondent(s)

:

HON'BLE MR. JUSTICE PRAKASH GUPTA

HON'BLE MR. JUSTICE SAMEER JAIN

Judgment / Order

18/05/2022

1.

Present appeal is filed by Revenue under Section 260A

of the Income Tax Act, 1961 against the order dated 19.11.2020

passed by learned Income Tax Appellate Tribunal, Jaipur Bench,

Jaipur in ITA No.217/JP/2020 for the assessment year 2015-16

whereby the appeal was allowed.

2.

The learned counsel for the revenue has submitted that

the appeal is filed on following Substantial Questions of Law which

reads as under:

“1. Whether on the facts and in the

circumstances of the case the Tribunal has erred

in law in holding that the Pr. CIT himself ought

to have made some enquiry regarding impugned

transactions before setting aside the case to the

file of the Assessing Officer by completely

ignoring the Statutory Provision of section 263

of the Income Tax Act as amended by the