Iapl/327/2016 Of Pr. Commissioner Of Income Tax Central Kanpur v. M/S M.p. Biscuits Pvt. Ltd. Kanpur

Court No. - 35 Case :- INCOME TAX APPEAL No. - 327 of 2016 Appellant :- Pr. Commissioner Of Income Tax (Central) KanpurRespondent :- M/S M.P. Biscuits Pvt. Ltd. KanpurCounsel for Appellant :- Manu GhildyalCounsel for Respondent :- Rahul Agarwal Hon'ble Bharati Sapru,J.Hon'ble Neeraj Tiwari,J. Heard Sri Manu Ghildyal, learned Counsel for the appellant-department and Sri Rahul Agrawal, learnedCounsel for the assesee. This is an appeal filed by the department under Section 260-A of the Income Tax Act, 1961 for theassessment year 2010-11 against an order of theTribunal dated 31.05.2016. The following substantialquestions of law are sought to be answered:- "A. Whether in the facts and circumstances of the case and in law, theLd. ITAT has erred in holding that order under Section 127 wasrendered invalid by the interim order dated 11.03.2011 of the Hon'bleHigh Court ? B. Whether, the ITAT has erred in law in not appreciating that Hon'bleHigh Court had only stayed proceedings u/s 153 A initiatedsubsequent to order u/s 127 and not the order u/s 127 of the At as isapparent from the order dated 10.12.2013 wherein the writ petition ofthe assessee has been dismissed ? C. Whether the order of the ITAT deserves to be quashed in view ofthe judgment of the Hon'ble High Court dated 10.12.2013 dismissingthe writ petition of the assessee and thus the very basis on which theassessment was quashed does not subsist ? D. Whether the order of the ITAT, being based on non-existentreasons and being erroneous needs to be quashed and that theassessment order needs to be restored ?" Both the CIT and the Tribunal have examined thematter and have rightly come to the conclusion thatsince the very order transferring the case from Kanpurto Varanasi has been stayed by the Writ Court on11.03.2011, it was not open to the A.O. at Varanasi toassume jurisdiction in the said matter on 28.12.2011 The concurrent views given by the CIT as well as theTribunal are correct in the facts and circumstances ofthe case. No real question of law arises. It is allfactual. The appeal has no merit, it is dismissed. No costs. Order Date :- 8.1.2018 S.P.