C.I.T. versus M/S S.C.N.KUMAR

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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C.I.T. v. M/S S.C.N.Kumar - INCOME TAX REFERENCE No. 116 of 1981 [2007] RD-AH 7477 (24 April 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon. Sushil Harkauli, J.

Hon. Ajai Kumar Singh, J.

The following question has been referred:-

"Whether on the facts and in the circumstances of the case, the Appellate Tribunal was right in law, in confirming the order of the A.A.C. annulling the assessment made in the case of M/s Subhash Chand Nirmal Kumar, Kanpur for the assessment year 1972-73 ?"

The question  itself makes it very clear and explicit that for the relevant assessment year the assessment was made of the assessee M/s Subhash Chand Nirmal Kumar, the assessment was annulled by the A.A.C.,  the annulment of the assessment has been upheld by the Appellate Tribunal. Therefore, it is necessary for the department to demonstrate in this reference precisely what were the reasons, which prevailed with the A.A.C. and the Tribunal in annulling the assessment and what was wrong with those reasons.

No such reasons have been shown. The reference is, therefore, answered holding that the Appellate Tribunal was right in confirming the order.

Dt. 24.4.2007

S.S. 116/1981

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