Itl/19/2010 Of The Comm. Of Income Tax-Ii v. Smt. Anita Harish Agrawal

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR. INCOME TAX APPEAL NO. 19/2010. Commissioner of Income Tax-IV, Nagpur.VERSUS Smt. Anita Harish Agrawal, Nagpur. _____________________________________________________________________________________ Office Notes, Office Memoramda of Coram,appearances, Court's orders of directionsand Registrar's Orders. Court's or Judge's orders. CORAM: B.P. DHARMADHIKARI AND A.P. BHANGALE, JJ. DATE : FEBRUARY 17, 2015. Heard Shri Anand Parchure, learned Counsel for appellant. Identical controversy has been rejected by this Court while deciding Income Tax Appeal No.17/2010 on 16.02.2015. The assessee during Section 132 search voluntarily surrendered some income, which was also mentioned in return subsequently filed and reflected in books of account. In this situation, ITAT has found no scope for proceeding against such assessee under Section 271 (1)(C) of the Income Tax Act, 1961. Reliance of appellant on explanation 5 to said provision is also found misconceived. Hence, following the same view, as we do not find any substantial question of law arising in the matter, the Appeal is, rejected. No costs. JUDGE JUDGE Rgd