T.a./6/2007 Of Commissioner Of Income Tax,Jam v. M/S.maiher Steel Pvt.ltd

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No.06 of 2007 With I.A. No.2084 of 2014 ------ CORAM:HON'BLE MR. JUSTICE D. N. PATELHON'BLE MR. JUSTICE RATNAKER BHENGRA ----- For the Appellant:Mr. Depak RoshanFor the Respondent:M/s. Birendra Poddar, Amrita Sinha------ 15/Dated: 1st July, 2015 Per D.N. Patel, J 1)Having heard learned counsels for both sides and the issues raised in this Tax Appeal, the same will be heard on the following substantial questions of law: - (A)Whether on the facts and circumstances of the case the Department is required to provide corroborative evidence in support of the presumption laid out in Section 132(4A) of the Act considering that the provisions of the section in this respect provides the onus of rebuttal on the assessee and that the rigors of the rule of evidence laid down in the Evidence Act 1872 are not applicable? (B)Whether the impugned order passed by the Income Tax Appellate Tribunal is perverse, contrary to law and is vitiated?Appellate Tribunal is perverse, contrary to law and is vitiated? 2)Appeal is Admitted. 3)Counsel for the respondent wavies notice of admission. 4)So far as Interlocutory Application is concerned, same will be heard along with the Tax Appeal. heard along with the Tax Appeal. 5)Registry is directed to enlist the Title Appeal No.06 of 2007 along with I.A. No.2084 of 2014 on the board of 'Final Hearing' on 4th August, 2015. (D. N. Patel, J) (Ratnaker Bhengra, J)