In Ita/231/2012 Of The Commissioner Of Income Tax Gwalior v. Krishi Upaj Mandi Samiti Harpalpur, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, finding no error in the orders passed by the Commission (Appeal) and Appellate Tribunal, the appeal is dismissed without notice to the respondent.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA No. 231 / 2012.
15/1/2014.
Mr. Sanjay Lal, Advocate for the appellant.
Keeping in view the fact that the respondent is a Statutory Authority and was discharging statutory function. Merely because the A.O. is said to be a Public Authority, no error is committed because the Statutory Authority would be on better footing than the Public Authority and considering all the facts and circumstances, appeal has been decided, no question of law arises for consideration in this appeal.
Accordingly, finding no error in the orders passed by the Commission (Appeal) and Appellate Tribunal, the appeal is dismissed without notice to the respondent.
(Rajendra Menon) Judge
(Anil Sharma) Judge
Parouha/-
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