Case Law › High Court › The Commissioner Of Income Tax-I, Nagpur...

The Commissioner Of Income Tax-I, Nagpur v. And Registrar's Orders

High Court 21 Apr 2015 In favour of: Assessee

Forum / Bench

High Court · testcase

Parties

Date of order

21 Apr 2015

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax-I, Nagpur v. And Registrar's Orders, the High Court (2015) 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

2104itl90.13.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH AT NAGPUR INCOME TAX APPEAL NO. 90 OF 2013 (The Commissioner of Income Tax-I, Nagpur Vs. Smt. Sujata Sanjay Ranka) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri Anand Parchure, Advocate for the appellant.Shri K. P. Dewani, Advocate for the respondent. CORAM: B. P. DHARMADHIKARI AND S. B. SHUKRE, JJ.DATED:21APRIL, 2015 Revenue is in appeal in an attempt to raise aquestion about the nature of income derived by assessee.Submission is, the same ought to have been treated asbusiness income. However, it is not in dispute that Income TaxAppellate Tribunal has followed the earlier order in acase against the husband of assessee. Said Income TaxAppeal No.216/Nag/2009 was decided by it on16/10/2012. Against this order dated 16/10/2012,revenue came in appeal before this Court in Income TaxAppeal No. 8 of 2013. This Court has, by following it'sjudgment delivered in the case of Commissioner ofIncome Tax Vs. Gopal Purohit reported at (2010) 228CTR (Bom) 582, dismissed said appeal. We, therefore, find that no substantialquestion of law can be said to arise in this appeal. Theappeal is accordingly rejected. JUDGEJUDGE

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.