COMMISSIONER OF INCOME TAX Vs. RAJASTHAN CONSTRUCTION COMPANY

JUDGEMENT

(1.) IT is argued by Mr. Bhandawat, learned counsel for the department, that in order to get benefit of registration, the assessee should proceed in strict confirmity with the relevant provisions of the Act. He has placed reliance on the decision of this court in Udaipur Soap Factory v. CIT (1987) 167 ITR 613 .

(2.) ON the other hand, Mr. Kothari, counsel appearing for the respondent -assessee, submits that it is entirely a question of fact and no substantial question of law arises in this case. He has placed reliance on the decision of this court rendered in Addl. CIT v. Bhatia Mahajan Construction , CIT v. Swaroop Chand Kojuram Barmer . He has also placed reliance on CIT v. Mohd. Bux Shokat Ali (2001) 167 CTR (Raj) 192.