Tax Appeal v. Rajdeep & Pmcc Infrastructure,Ahmednagar

(1) ta2-3-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD TAX APPEAL NO. 2 OF 2010 The Commissioner of Income Tax -1, PuneAPPELLANTVERSUSRajdeep & PMCC Infrastructure,Ahmednagar RESPONDENT RESPONDENT AND TAX APPEAL NO. 3 OF 2010 The Commissioner of Income Tax -1, PuneAPPELLANT VERSUS Rajdeep & PMCC Infrastructure,Ahmednagar RESPONDENT .....Mr. Alok Sharma, Assistant Solicitor General, for the appellant in both the appeals. Mr. P.P. Dhawalkar, Advocate for the respondentin both the appeals. ..... CORAM : S.C. DHARMADHIKARI AND RAVINDRA V. GHUGE, JJ. DATED : 22nd January, 2014 PER COURT : 1.We have heard Mr. Alok Sharma, learned Assistant Solicitor General, appearing on behalf of the appellants and with his assistance, we have perused the assessment order and the order passed by the Commissioner of Income Tax (Appeals)-I, Pune, dated 05.11.2008 and 25.09.2006. We have also perused the order passed by the Income Tax Appellate Tribunal (ITAT). 2.The Tribunal itself has held that in the peculiar facts of the case, no income accrued to the assessee – AOP (Association of Persons) before the Tribunal. The Tribunal has relied upon its earlier orders and to the effect that when no income accrues to the AOP but to the respective constituents of the AOP who were to do specified portion of a contract at their own risks and in their individual capacities, then the AOP is not liable to be taxed. This view is consistent with the materials placed on record. Since it is in the peculiar facts of the case before the Tribunal and the Commissioner of Income Tax (Appeals), we do not feel that any substantial question of law arises for determination and consideration in these appeals. Both the appeals are, therefore, dismissed. [ RAVINDRA V. GHUGE ] JUDGE [ S.C. DHARMADHIKARI ] JUDGE (3)