The Principal Commissioner Of Income Tax v. Rameshbhai Jivraj Desai

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 330 of 2020 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX VersusRAMESHBHAI JIVRAJ DESAI ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 23/10/2020 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.This Tax Appeal under Section 260A of the Income TaxAct, 1961 (for short “the Act, 1961”) is at the instance of theRevenue and is directed against the order passed by theIncome Tax Appellate Tribunal, Ahmedabad “C” Bench,Ahmedabad, dated 17[th]January, 2020 in IT(SS)A No.129/Ahd/2017 for Assessment Year 2008-09. The Revenue hasproposed the following question for the consideration of thisCourt. “Whether the Appellate Tribunal is right in law and onfacts in holding that in absence of any incriminatingmaterial related to the given assessment year foundduring search, assessment u/s. 153A of the Act cannot bemade for that assessment year for which assessment hasbeen concluded on the date of search and not abated?” 2.We have heard Mr. Karan Sanghani, learned counselappearing for the Revenue. 3.The question as proposed by the Revenue is squarelycovered by the order passed by this Court dated 18[th]September, 2020 in the Tax Appeal No. 216 of 2020. 4.In view of the above, this appeal fails and is herebydismissed. (VIKRAM NATH, CJ) DIPTI PATEL/A.M.PIRZADA (J. B. PARDIWALA, J)