Cat/28/2011 Of Commissioner Of Income Tax-Ii v. Smt. Satyabhamabai P Bajoria

Civil Application (T)No.28 of 2011. 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR Civil Application (T) No. 28 of 2011. In I.T.L. No. 72 of 2004 (d). Commissioner of Income Tax-II. ..Vrs.. Smt. Satyabhamabai Bajoria. ----------------------------------------------------------------- Notes, Office Memoranda of Coram, appearances, Court's orders Court' Court''s or Judge's or directions and Registrar's orders. Orders. Coram, appearances, Court's orders Court' Court''s or Judge's CORAM : B. P. DHARMADHIKARI & A. B. CHAUDHARI, JJ. DATE : MARCH 15, 2012. Heard Mr.Anand Parchure, the learned Advocate, for the appellant and Mr. K.P. Dewani, the learned Advocate, for the respondent. This Court on 27[th]. September, 2010, disposed of the Appeal after noticing the Tax Effect relying upon its Judgment in the case of Commissioner of Income Tax ..Vrs..Madhukar K. Inamdar (HUF), reported in(2009)318 ITR 149(Bom). The learned Counsel is seeking recall of that order. Civil Application (T)No.28 of 2011. 2 Mr. K.P. Dewani, the learned Advocate, points out the question revolved round alleged suppression of material fact i.e. receipt of Rs. 2,15,412/-(rupees two lakh fifteen thousand four hundred twelve only) in capital account. He contends that this cannot be a question of recurring nature and tax effect is also very small. After hearing respective Counsel, we find that question cannot be said to be of a recurring nature and having cascading effect. This Court has, therefore, correctly applied its earlier Judgment in case of Commissioner of Income Tax ..Vrs.. Madhukar K. Inamdar (HUF)(supra), and disposed of the Appeal. No case for recall is made out. Hence, application is rejected. JUDGE JUDGE Deshmukh