ACIT, Circle-1, Belagavi v. Basetteppa B. Badami
[Citation -2016-LL-0916-2]
| Citation | 2016-LL-0916-2 |
|---|---|
| Appellant Name | ACIT, Circle-1, Belagavi |
| Respondent Name | Basetteppa B. Badami |
| Court | ITAT-Panaji |
| Relevant Act | Income-tax |
| Date of Order | 16/09/2016 |
| Assessment Year | 2011-12 |
| Judgment | View Judgment |
| Bot Summary: | Application filed by the Revenue against the order of the Tribunal in ITA No. 413/PNJ/2014, dated 18/06/2015. Shri Pramod Vaidya, Advocate represented on behalf of the assessee and Shri Ramesh S. Mutagar, Departmental Representative represented on behalf of the Revenue. It was submitted by the Departmental Representative that against the decision of the Tribunal for the Assessment Years 2006-07, 2008-09 2010-11 in ITA No. 184 to 186/PNJ/2014, the Revenue had filed MA No.13/PAN/2015, which was disposed of vide an order dated 2 MA No. 53/PAN/2015 22/07/2016 dismissing the Misc. Application filed on the ground that no error had been pointed out. The Tribunal s orders for those years were on facts that insofar as the closing balance of the Assessment Years 2005-06 2007-08 has been accepted, then obviously, the opening balance for the immediately succeeding years cannot be tinkered with. Thus, it is noticed that the Revenue has not been able to point out any specific error in the order of the Tribunal in ITA No. 413/PNJ/2014, dated 18/06/2015 and consequently the Misc. Order Pronounced in the Court at the close of the hearing on Friday, the 16th day of September, 2016 at Goa. |