Forum / Bench
High Court · cisdb_16012018
Parties
Iapl/783/2012 Of Commissioner Of Income Tax v. Swantantrata Senani Shambhu Nath Garg Smriti Nyas
Date of order
12 Nov 2018
Assessment year(s)
—
Outcome
Dismissed
In Iapl/783/2012 Of Commissioner Of Income Tax v. Swantantrata Senani Shambhu Nath Garg Smriti Nyas, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Case :- INCOME TAX APPEAL No. - 783 of 2012
Appellant :- Commissioner Of Income TaxRespondent :- Swantantrata Senani Shambhu Nath Garg Smriti NyasCounsel for Appellant :- Manish Goel,S.S.C. I.T.
Hon'ble Pankaj Mithal,J.Hon'ble Ashok Kumar,J.
The department has preferred this appeal against theorder dated 8.5.2012 passed by the Income Tax AppellateTribunal.
The tribunal by the said order on consideration of theamended trust deed has set aside the order of theCommissioner of Income Tax (in short CIT) passed underSection 12 AA of the Income Tax, 1961 and after restoringthe matter to be file has directed the CIT to adjudicate theissue in accordance with law after giving due opportunityof hearing to the parties.
Since it is a matter of remand and raises no substantialquestion of law worth adjudication, we decline to interferein the matter.
The appeal is accordingly dismissed.
Order Date :- 12.11.2018SKS
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