IN HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR Income Tax Appeal No. 28/2007 (Rajaram Gendal Shahu, Nagpur Vs. Assistant Commissioner of Income Tax, Nagpur.) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders Shri Saket Bhattad, Advocate for appellant. Shri. A. Parchure with A.J. Bhoot, Advocates for respondent. CORAM : M.S. SANKLECHA & MANISH PITALE, JJ. DATE : 20.7.2017. This appeal under Section 260-A of Income Tax Act (Act) challenges order dated 6th January, 2006 of Income Tax Appellate Tribunal (Tribunal). impugned order relates to Assessment Block Period 1st April, 1989 to 17th February, 2000. 2. This appeal was admitted on 26th October, 2007 on following substantial question of law:- Whether disputed transactions already appearing in regular assessment prior to search and seizure, can be subject matter of tax, for assessment for block period under Chapter XIV-B of Act. 3. Mr. Parchure, learned senior counsel for respondent Revenue fairly states that issue arising herein stand concluded against Revenue by decision of this Court in CIT Vs. M/s ::: Uploaded on - 21/07/2017 ::: Downloaded on - 22/07/2017 09:55:24 ::: 2 2007ITL 28.07.odt Rajkumar Santoshkumar, Nagpur (Income Tax Appeal No. 63/2002) decided on 19th June, 2017. 4. In above view, substantial question of law is answered in negative i.e. in favour of appellant Assessee and against respondent Revenue. 5. Appeal allowed. No order as to costs. (MANISH PITALE, J.) (M.S.SANKLECHA, J.) Gohane ::: Uploaded on - 21/07/2017 ::: Downloaded on - 22/07/2017 09:55:24 ::: Rajaram Gendal Shahu v. Assistant Commissioner of Income-tax, Nagpur