The Commissioner of Income-tax v. Adhyaksh / Sachiv Raja Bhayia Youth Brigade Kunda Pratapgarh - 2017-LL-0410-51

Citation	2017-LL-0410-51
Appellant Name	The Commissioner of Income-tax
Respondent Name	Adhyaksh / Sachiv Raja Bhayia Youth Brigade Kunda Pratapgarh
Court	HIGH COURT OF ALLAHABAD AT LUCKNOW
Relevant Act	Income-tax
Date of Order	10/04/2017
Assessment Year	1996-97, 1997-98, 1998-99, 1999-00, 2000-01, 2001-02
Judgment	View Judgment
Keyword Tags	computation of undisclosed income • block period
Bot Summary:	Heard Sri Alok Kumar, learned counsel for the appellant. This appeal under Section 260A of Income Tax Act, 1961 has arisen from the judgment and order dated 24.4.2009 passed by Income Tax Appellate Tribunal, Allahabad Bench, Allahabad in Income Tax Appeal No. 248/Alld. The appeal was admitted on following substantial questions of law: Whether on the facts and circumstances of the case and in law the learned Income Tax Appellate Tribunal was right in holding that issuance of notices u/s 158BC and computation of undisclosed income in this case was without jurisdiction. Whether on the facts and circumstances of the case and in law the learned Income Tax Appellate Tribunal was right in law in taking the view that the Additional Director of Income Tax was not having jurisdiction or authority to issue warrant of authorization. Whether the order of the learned Income Tax Appellate Tribunal is tenable in view of amendment made in Sections 132(1) and 132A(1) by Finance Act, 2009 with retrospective effect from 1.6.1994 to the effect that Additional Director or Additional Commissioner of Income tax may issue of authorization. Counsel for appellant at the outset stated that the issue involved in this appeal is squarely covered by decision of this Court in Commissioner of Income Tax Vs. Dr. A.K. Bansal, 2013(4) ADJ 591. Having heard learned counsel for parties and perusal of record, in our view, this matter is squarely covered by the aforesaid judgment.

Court No. - 3 Case :- INCOME TAX APPEAL No. - 135 of 2009 Appellant :- Commissioner Of Income Tax Respondent :- Adhyaksh / Sachiv Raja Bhayia Youth Brigade Kunda Pratapgarh Counsel for Appellant :- D.D.Chopra,Mr. Sidharth Dhaon,Prashant Kumar Counsel for Respondent :- Rahul Shriwastwa,S M K Chaudhary Hon'ble Sudhir Agarwal,J. Hon'ble Dr. Kaushal Jayendra Thaker,J. 1. Heard Sri Alok Kumar, learned counsel for appellant. None has appeared on behalf of respondent though case has been called in revised. 2. This appeal under Section 260A of Income Tax Act, 1961 has arisen from judgment and order dated 24.4.2009 passed by Income Tax Appellate Tribunal, Allahabad Bench, Allahabad (hereinafter referred to as "Tribunal") in Income Tax Appeal No. 248/Alld./2009 for Block Period 1.4.1996 to 16.12.2002 Assessment Year- 2001-02. 3. appeal was admitted on following substantial questions of law: "(1) Whether on facts and circumstances of case and in law learned Income Tax Appellate Tribunal was right in holding that issuance of notices u/s 158BC and computation of undisclosed income in this case was without jurisdiction. (2) Whether on facts and circumstances of case and in law learned Income Tax Appellate Tribunal was right in law in taking view that Additional Director of Income Tax ( Investigation) was not having jurisdiction or authority to issue warrant of authorization. (3) Whether order of learned Income Tax Appellate Tribunal is tenable in view of amendment made in Sections 132(1) and 132A(1) by Finance (No. 2) Act, 2009 with retrospective effect from 1.6.1994 to effect that Additional Director or Additional Commissioner of Income tax may issue of authorization." 4. Counsel for appellant at outset stated that issue involved in this appeal is squarely covered by decision of this Court in Commissioner of Income Tax Vs. Dr. A.K. Bansal ( Individual), 2013(4) ADJ 591. 5. Having heard learned counsel for parties and perusal of record, in our view, this matter is squarely covered by aforesaid judgment. For reasons stated therein and following same, aforesaid questions are answered in favour of Revenue and against Assessee. 6. Appeal is accordingly dismissed. Order Date :- 10.4.2017 Mukesh Commissioner of Income-tax v. Adhyaksh / Sachiv Raja Bhayia Youth Brigade Kunda Pratapgarh

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