D.b. Income Tax Reference v. M/S. Madad Ali Ansari & Co
High Court
15 Apr 2007 In favour of: Assessee
Forum / Bench
High Court · rhcjodh240618
Parties
D.b. Income Tax Reference v. M/S. Madad Ali Ansari & Co
Date of order
15 Apr 2007
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In D.b. Income Tax Reference v. M/S. Madad Ali Ansari & Co, the High Court (2007) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
D.B. INCOME TAX REFERENCE NO.16/1999.Commissioner of Income Tax, Jodhpur Vs.
M/s. Madad Ali Ansari & Co.
Date of Order : 16[th] April 2007.
HON'BLE MR. JUSTICE P.B. MAJMUDARHON'BLE MR. JUSTICE DINESH MAHESHWARI
Mr. Sangeet Lodha with Mr. Vivek Shrimali, for the appellant
Mr. Vikas Balia for the respondent
..
On this reference application being taken up forhearing, learned counsel for the parties are ad idem that theissue herein stands concluded by the decision of this Court inD.B. Civil Income Tax Reference No.4/1996 (Commissioner,Income Tax, Jodhpur Vs. M/s. Madad Ali Ansari) decided on06.07.2000 wherein this Court has held that once theconclusion with regard to genuineness of the firm is reached,the said finding cannot be disturbed as the same is essentially afinding of fact.
Following the decision in D.B. Civil Income TaxReference No.4/1996 (Commissioner, Income Tax, JodhpurVs. M/s. Madad Ali Ansari) decided on 06.07.2000, thisreference application is hereby dismissed.
(DINESH MAHESHWARI), J. (P.B. MAJMUDAR) ,J.
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