Advocates:
['P K KASLIWAL', 'MUKESH MEENA', '', 'PARINITOO JAIN']

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT

JAIPUR

D.B. Income Tax Appeal No. 175 / 2012

Kailash Swaroop Agarwal S/o Late Shri Narayan Swaroop Agarwal,

R/o 45-A, Seth Bhagchand Soni Nagar, Foy Sagar Road, Ajmer

----Appellant

Versus

Commissioner of Income Tax, Ajmer

----Respondent

_____________________________________________________

For Petitioner(s) : Mr. P.K. Kasliwal

For Respondent(s) : Ms. Parinitoo Jain

_____________________________________________________

HON'BLE MR. JUSTICE K.S. JHAVERI

HON'BLE MR. JUSTICE VIJAY KUMAR VYAS

Order

03/10/2017

1.

By way of this appeal, the appellant has challenged the

judgment and order of the Tribunal wherein the Tribunal has partly

allowed the appeal of the department.

2.

While admitting the appeal this Court on 26.09.2012

framed following substantial question of law:-

“Whether, the tribunal was justified in law in

admitting new plea contrary to the facts on record

and contrary to the Rule 29 of the Appellate

Tribunal Rules, 1963 and to based his findings

thereon while sustaining the addition of Rs.12.50

lacs, can be said to be legal one?”

3.

However, on an application moved on 08.09.