Income Tax Appeal (Itl) v. Shri Mahesh Gupta, Nagpur) Andincome Tax Appeal (Itl)

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR INCOME TAX APPEAL (ITL) NO. 12 OF 2013(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta, Nagpur) ANDINCOME TAX APPEAL (ITL) NO. 13 OF 2013(The Commissioner of Income Tax (Central), Nagpur vs. Shri Mahesh Gupta, Nagpur) Office Notes, Office Memoranda ofCoram, appearances, Court's orders or directions and Registrar's orders. Court's or Judge's orders CORAM : B.P. DHARMADHIKARI & A.S. CHANDURKAR, JJ. JUNE 28, 2013. Heard Shri Parchure, learned counsel for the appellant. The effort of the learned counsel is to demonstrate that the assessment reopened independent of Section 263 proceedings, has also been set at naught by the impugned order of the Income-Tax Appellate Tribunal (ITAT). For that purpose, he is inviting attention of the Court to para 19 of the impugned order dated 15.10.2012. We have read para 19 and also other relevant parts to which our attention has been invited by the learned counsel for the appellant. We fail to notice any such reopening of assessment. The discussion of ITAT shows that the provisions of Section 263 of the Income-tax Act were not attracted and hence the said order under Section 263 of the Act has been set aside by allowing the appeal of the assessee. Shri Parchure, learned counsel has urged that there are some other appeals against the very same assessee arising out of the the very same order and he would be successful in substantiating his contention, if all are heard together. We are not inclined to grant this request. As we find no substantial question of law arising in this appeal, we dismiss the present appeal. However, the Registry shall make these records available while other appeals filed by the department in the matter will be considered i.e. ITL No. 9 of 2013. Place ITL No. 9 of 2013 for consideration on 5[th] July 2013. JUDGE JUDGE *GS.