The Principal Commissioner of Income-tax v. Rameshbhai Jivraj Desai
[Citation -2020-LL-1023-41]
| Citation | 2020-LL-1023-41 |
|---|---|
| Appellant Name | The Principal Commissioner of Income-tax |
| Respondent Name | Rameshbhai Jivraj Desai |
| Court | HIGH COURT OF GUJARAT AT AHMEDABAD |
| Relevant Act | Income-tax |
| Date of Order | 23/10/2020 |
| Assessment Year | 2008-09 |
| Judgment | View Judgment |
| Keyword Tags | incriminating material |
| Bot Summary: | This Tax Appeal under Section 260A of the Income Tax Act, 1961 is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Ahmedabad C Bench, Ahmedabad, dated 17th January, 2020 in IT(SS)A No. 129/Ahd/2017 for Assessment Year 2008-09. The Revenue has proposed the following question for the consideration of this Court. Whether the Appellate Tribunal is right in law and on facts in holding that in absence of any incriminating material related to the given assessment year found during search, assessment u/s. 153A of the Act cannot be made for that assessment year for which assessment has been concluded on the date of search and not abated 2. We have heard Mr. Karan Sanghani, learned counsel appearing for the Revenue. The question as proposed by the Revenue is squarely covered by the order passed by this Court dated 18 th September, 2020 in the Tax Appeal No. 216 of 2020. In view of the above, this appeal fails and is hereby dismissed. |