The Pr. Chief Commissioner Of Income Tax (Central v. M/S R.b. Seth Shreeram Narsingdas, Nagpur

IN THE HIGH COURT OF JUDICATURE AT BOMBAYNAGPUR BENCH, NAGPUR INCOME TAX APPEAL NO. 65 OF 2018 (THE PR. CHIEF COMMISSIONER OF INCOME TAX (CENTRAL) VERSUSM/S R.B. SETH SHREERAM NARSINGDAS, NAGPUR) Office Notes, Office Memoranda of Coram, appearances, Court's orders of directions Court's or Judge's order and Registrar's orders. Shri. A. Parchure, counsel for the Appellant. Shri S.N. Dongre, counsel for the respondent. CORAM CORAM: A. S. CHANDURKAR AND NATED: 7th DECEMBER, 2020. . B. SURYAWANSHI, JJ. D C.A.T. NO. 18/2020. Notice is made returnable forthwith. By this application, the Revenue seeks addition of therespondent no.2 in the appeal on the ground that after filing of the appealthe assets and liabilities of the assessee i.e. respondent have been takenover by M/s Rai Bahadur Seth Shreeram Narsinghdas Pvt. Ltd. It is in thisbackdrop that the prayer for addition of the respondent has been made. Learned Dongre Shri S.N. Dongre for the respondent on instructionsdoes not deny the factual aspects as stated in the application. In view of the aforesaid, the civil application is allowed in terms ofprayer clause (1). The addition be carried out accordingly. The civilapplication is disposed of. INCOME TAX APPEAL NO.65 OF 2018. The following substantial questions of law arise for consideration inthis appeal:- (1) In the absence of the word “incriminating” in Section 153A of theIncome Tax Act, 1960, whether the Tribunal was justified in coming to theconclusion that the additions made by the Assessing Officer were liable tobe deleted? (2) Whether the Tribunal rightly appreciated the scope of Section153A of the Income Tax Act, 1960 while denying Revenue the opportunityof taxing other escaped income that had come to the notice of theAssessing Officer ? Put up on 05.01.2021. (N. B. SURYAWANSHI, J.) (A. S. CHANDURKAR, J.) APTE