Commissioner Of Income Tax, Ajmer v. Shri Mahendra Singh Asoliya, H

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Income Tax Appeal No. 206 / 2013 Commissioner of Income Tax, Ajmer. ----Appellant Versus Shri Mahendra Singh Asoliya, H.No. 162, Dhosar, Teh. Sahada, Bhilwara. ----Respondent _____________________________________________________ For Appellant(s) : Mr.KK Bissa. For Respondent(s) : Mr.Anjay Kothari. _____________________________________________________ HON'BLE MR. JUSTICE K. S. JHAVERI HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Judgment / Order 23/01/2018 1.By way of this appeal, the appellant has challenged thejudgment and order of the Tribunal whereby the Tribunal hasallowed the appeal of the assessee relying upon the decision ofthis Court. 2.While admitting the appeal, this Court framed following substantial question of law :- "Whether in the facts & circumstances of the case, the ITATwas justified in treating the proceedings initiated u/S.147r/w Sec.148 of the Income Tax Act, 1961 as ab-initio void?" 3.In our considered opinion, the Tribunal while considering the matter has rightly relied upon the decision of this Court in (2008)306 ITR 343 (Raj.) (Commissioner of Income Tax vs. Shri RamSingh). The addition which was made was beyond the scope ofSection 147 r/w Section 148 of the Income Tax Act. Therefore, the view taken by the Tribunal is required to be affirmed. 4.In that view of the matter, the issue is answered in favour of the assessee and against the department. 5.Accordingly, the instant appeal is dismissed. (DR. PUSHPENDRA SINGH BHATI)J. (K. S. JHAVERI)J. S.Phophaliya/-