The Commissioner of Income Tax, Pune­-II v. Dugad Family Trust
[Citation -2015-LL-0127-5]

Citation 2015-LL-0127-5
Appellant Name The Commissioner of Income Tax, Pune­-II
Respondent Name Dugad Family Trust
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 27/01/2015
Judgment View Judgment
Keyword Tags block assessment • family trust • void ab initio


2.ITXA.1720.09.sxw IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1720 OF 2009 ou Commissioner of Income Tax, Pune II ..Appellant Vs. Dugad Family Trust ..Respondent C WITH INCOME TAX APPEAL NO. 6142 OF 2010 h Commissioner of Income Tax, Pune II ..Appellant Vs. ig Prakash M. Dugad ..Respondent WITH H INCOME TAX APPEAL NO. 2237 OF 2011 Commissioner of Income Tax, Pune II ..Appellant Vs. y Pravin M. Dugad ..Respondent ba WITH INCOME TAX APPEAL NO. 2238 OF 2011 Commissioner of Income Tax, Pune II ..Appellant om Vs. Kirti M. Dugad ..Respondent .... Mr. Vimal Gupta, Sr. Advocate i/b Sham Walve for Appellant. B Mr. Percy Pardiwalla, Sr. Advocate i/b Sudhir Hardikar for Respondent. .... CORAM : M.S. SANKLECHA & G.S. KULKARNI, JJ. DATED : 27th JANUARY 2015 1 / 2 ::: Downloaded on - 25/08/2015 15:36:20 ::: 2.ITXA.1720.09.sxw P.C.: rt 1. Heard. ou 2. Perused order of Supreme Court dated 8 th October 2014. 3. Admit on following common substantial question of law: C (a) Whether on facts and in circumstances of case and in law Tribunal was justified in holding that second Block Assessment Order dated 28.03.2002 is h void ab initio on ground that first Block Assessment Order has been quashed and declared null and void by ig Tribunal vide its earlier Order dated 06.08.2004? (b) Whether, on facts and in circumstances of H case, and in law, Income Tax Appellate Tribunal is right in holding that Block Assessments completed on 28.03.2002 by Assessing Officer in cases of Dugad group were barred by period of limitation, without y considering exclusion period involved in Writ Petition No. 2906/99, dated 27.05.99 filed by Shri. M.N. ba Dugad and 74 others? 4. Mr. Pardiwalla, learned Senior Counsel appearing for om respondent Assessee submits that question (b) does not arise from impugned order of Tribunal. It is open to him to urge this objection at time of final hearing. B [G.S. KULKARNI, J] [M.S. SANKLECHA, J.] S.S.DESHPANDE 2 / 2 ::: Downloaded on - 25/08/2015 15:36:20 ::: Commissioner of Income Tax, Pune-II v. DugadFamilyTrust
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