Commissioner Of Income Tax v. Smt Maya Devi Jain

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH ATJAIPUR D.B. Income Tax Appeal No. 102 / 2006 Commissioner Of Income Tax ----Appellant Versus Smt Maya Devi Jain ----Respondent _____________________________________________________ For Appellant(s) : Mr. Anuroop Singhi _____________________________________________________ HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE VINIT KUMAR MATHURJudgment 18/01/2017 1. By way of this appeal, the Department has challenged thejudgment and order of the Tribunal whereby the Tribunal hasallowed the appeal preferred by the assessee and dismissed theappeal of the Department. 2.This Court while admitting the appeal framed the followingquestions for consideration: (I) Whether the ITAT was right andjustified in deleting the levy ofsurcharge of Rs. 26,56,125/- levied u/s113 of the Act of 1961 on the amount oftax payable in spite of the specificprovisions of Section 4 of the IncomeTax Act and Section 2 of the Finance Actand ignoring the fact that the levy ofsurcharge was not challenged before theCIT (A)? (II) Whether the ITAT was right andjustified in deleting the levy ofsurcharge of 26,56,125/- when thesame was not challenged by theassessee before the CIT (A)? (III) Whether the ITAT was justified in deleting the surcharge on an applicationU/S 154, when the levy of surchargewas not challenged by the assesseebefore the CIT (A) in the originalproceedings? (IV) Whether on the facts andcircumstances of the case, the finding ofthe ITAT is perverse, contrary to therecord and untenable in the eye of law? 3.However, in view of the decision of the Supreme Court inCommissioner of Income Tax (Central)-1, New Delhi Vs. VatikaTownship (P.) Ltd., (2014) 367 ITR 466, the issues are required to be answered in favour of the assessee and against theDepartment. The appeal stands accordingly dismissed. (VINIT KUMAR MATHUR)J. (K.S. JHAVERI)J. /bm gandhi 92