The Commissioner Of Income Tax-Central-Central v. Shri Ashish Bajaj
High Court
21 Oct 2016 In favour of: Assessee
Forum / Bench
High Court · testcase
Parties
The Commissioner Of Income Tax-Central-Central v. Shri Ashish Bajaj
Date of order
21 Oct 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-Central-Central v. Shri Ashish Bajaj, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
2110itl33.15
1/1
IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH : NAGPUR
INCOME TAX APPEAL NO.33 OF 2015
(The Commissioner of Income Tax-Central-Central vs. Shri Ashish Bajaj)
______________________________________________________________________________
Office Notes, Office Memoranda ofCoram, appearances, Court's orders Court's or Judge's ordersor directions and Registrar's orders.
Shri S.N. Bhattad, Advocate for the appellant. Shri K.P. Dewani, Advocate for the respondent.
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CORAM: SMT. VASANTI A NAIK AND
KUM. INDIRA JAIN, JJ.
DATED : OCTOBER 21, 2016
Heard.
On hearing the learned Counsel for theDepartment and on a perusal of the judgment renderedby this Court on 29/10/2010 in Income Tax AppealNo.36/2009, we find that the issue involved in this casestands answered against the Department by the saidjudgment. In this case also, the assessment wascomplete on 1/8/2007 and the search was conducted on13/8/2008 and, therefore, the notice and action underSection 153A of the Income Tax Act was bad in law.
Since no substantial question of law arisesfor consideration in this income tax appeal, the appeal isdismissed with no order as to costs.
JUDGE JUDGE
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