2022 (10) TMI 499

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..... en respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. Under the circumstances, the impugned judgment and orders passed by the High Court are unsustainable and the matters are to be remanded to the High Court to .....

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..... an, Adv. ORDER Leave granted. 1. Feeling aggrieved and dissatisfied with the impugned judgment and orders dated 06-09-2017 passed by the High Court of Rajasthan, Jaipur Bench in D.B. ITA Nos. 218/2017 and 113/2016 respectively, the Revenue has preferred the present appeals. 2. By the impugned judgment and orders, the High Court has dismissed the appeals preferred by the Reve .....

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..... High Court to consider the appeals afresh in accordance with law and on its own merits. 5. In view of the above and for the reasons stated hereinabove, the present appeals succeeds. The impugned judgment and orders passed by the High Court are hereby quashed and set aside. The matters are remanded to High Court to consider the appeals afresh in accordance with law and on its own merits. The .....

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