In Mait/47/2006 Of Commissioner Of Income Tax v. Smt.shamim Begum, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, finding no merit in the appeal filed by the appellant under Section 260-A of ITA Act, the same is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
03/04/2014.
Shri Vijay Bhamore, Advocate for the appellant.
Keeping in view the facts and circumstances of the case, we see that the concurrent finding of fact has been recorded by the Appellate authorities namely Commissioner, Income Tax Tribunal and no substantial question of law is involved for consideration with regard to aforesaid finding of fact.
Accordingly, finding no merit in the appeal filed by the appellant under Section 260-A of ITA Act, the same is dismissed.
(Rajendra Menon) Judge
(Anil Sharma) Judge
Parouha/-
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