CIT Vs. RAM SINGH

JUDGEMENT

(1.) THESE Income Tax Appeals u/Sec. 260A of the Income Tax Act, (for short, IT Act') are directed against the orders of the Income Tax Appellate Tribunal, Jaipur Bench, Jaipur (for short, 'ITAT'). Most of the appeals have been preferred by the revenue while in some of the cases, the assessees have also chosen to file appeals as well as cross objection.

(2.) SINCE a common substantial question of law is involved in the bunch cases relating to liquor contractors, all these appeals are being disposed of by this common order with consent of the parties. 2 -A In DB ITA No.117/2004, 244/2005, 254/2005 and 293/2005 following substantial questions of law were framed by the Court: Substantial question of law in DB ITA No.117/2004:

(3.) IN the State of Rajasthan contracts for wholesale and retail sale of liquor are awarded separately by the Excise Commissioner for a fiscal year after obtaining tenders from the registered contractors and it comes somewhere in the month of January/February of the preceding fiscal year for contract of the next financial year and by and large, the business begins from 1st of April and ends by 31st of March of the next year.