The Commissioner Of Income Tax-22 v. Anil Nagpal
High Court
11 Jun 2010 In favour of: Assessee
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The Commissioner Of Income Tax-22 v. Anil Nagpal
Date of order
11 Jun 2010
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-22 v. Anil Nagpal, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: Hence, since no substantial question of law arises, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
IN THE HIGH COURT OF JUDICATURE AT BOMBAYO. O. C. J.
INCOME TAX APPEAL NO.3050 OF 2009
The Commissioner of Income Tax-22. Vs.Anil Nagpal.
....
Ms.Suchitra Kamble for the Appellant.Mr.Atul K.Jasani for the Respondent.
.....
...Appellant.
...Respondent.
CORAM : DR.D.Y.CHANDRACHUD AND
J.P.DEVADHAR, JJ.
June 11, 2010.
P.C. :
We have perused the order of the Tribunal. The reasons which have been indicated by the Tribunal in paragraph 6 for deleting the addition which was made under Section 68 of the Income Tax Act, 1961 are justifiable and correct. The appeal will not raise any substantial question of law, particularly in view of the
fact that the Tribunal has observed that even in the remand report, it was not the complaint of the Assessing Officer that the credit worthiness and genuineness of transactions was in doubt. Hence,
since no substantial question of law arises, the appeal is dismissed.
( Dr.D.Y.Chandrachud, J.)
( J.P.Devadhar, J.)
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