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earned counsel for the respondent/assessee submits that order of the Tribunal dated 30th November, 2016 is a common order disposing of four appeals in thecaseof the same respondent/assessee for four different assessment years. In respect of assessment year 2009-10 the appeal preferred by the Revenue before this court being Income Tax Appeal No.1764 of 2017 was dismissed by the order dated 22nd January, 2020. Question Nos.(a) to (d) are covered by the said judgment. He submits that questions Nos.(e), (f) and (g) relate to reopening of assessment. If question Nos.(a) to (d) are decided on merit, question Nos.(e),(f) and (g) becomes academic. 5. Mr.Chatterji, learned counsel submits that inIncome Tax Appeal No.1764 of 2017 (CIT Vs. Matunga Gymkhana) decided on 22nd January, 2020question Nos.(a) to (d) have been dealt with and answered by this court. 6. We have perused the order dated 22nd January, 2020 and we are of the view that questions Nos.(a) to (d) are squarely covered by the decision of this court dated 22nd January, 2020. Therefore, question Nos.(a) to (d) are decided against the Revenue and in favour of the assessee.
7. Following the above decision, question Nos.(e), (f) and (g) are rendered redundant and no adjudication is called for. 8. Consequently, the appeal at the instance of the Revenue fails and accordingly, the appeal is dismissed. No cost.

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Sec. 11 of Income Tax Act, 1961— Exemption —  The appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 assailing the order dated 30th November, 2016 passed by the Income Tax Appellate Tribunal. The appeal has been preferred proposing the questions as substantial questions of law. The assessee submits that order of the Tribunal dated 30th November, 2016 was a common order disposing of four appeals in the case of the same assessee for four different assessment years. In respect of assessment year 2009-10 the appeal preferred by the Revenue before the court being income tax appeal was dismissed. 
Consequently, the appeal at the instance of the Revenue fail and accordingly, the appeal was dismissed. --- CIT vs. MATUNGA GYMKHANA. [2020] 23 ITCD Online 82 (BOM)

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