Dismissed

The Commissioner of Incometax Vidarbha,Nagpur. v. Lata Shri Bm.Taori L/H Pushpadevi Taori,Nagpur.

Bombay HC24 Apr 2007ITA/15/1996

Case brief

AI extract

What is this about?

The High Court of Judicature at Bombay, Nagpur Bench dismissed the revenue's application filed under Section 256(2) of the Income-tax Act, 1961. The court held that since the impugned Section 263 order had already been set aside by a previous dismissal of the revenue's reference application, the present application could not be sustained.

What did the court decide?

The application filed by the revenue under Section 256(2) reading the order under Section 143(3) is dismissed. Rule discharged. No costs.

The Commissioner of Incometax Vidarbha,Nagpur. Vs Lata Shri… — Income Tax | Bombay HC (2007)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR

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INCOME-TAX APPLICATION NO. 15 OF 1996

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Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions and Registrar's orders.

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Court's or Judge's orders

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CORAM : J.P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. APRIL 24, 2007.

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Heard Shri Parchure, learned counsel for the applicant.

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This application filed by the revenue under Section 256(2) of the Income-tax Act, 1961, was admitted on the following questions of law :

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“1. Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that since the order u/s. 263 of the Income-tax Act does not exist consequential order u/s. 143(3) is of no consequence?

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Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in law in holding that incentive bonus to Development Officers of LIC is business income/professional

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income and not liable to be taxed as salary income ?” The Assessment Year involved herein is 1986-87.

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In this case Assessment order was passed by the Assessing Officer as per directions given by the C.I.T. under Section 263 of the Income-tax Act, 1961, was set aside by the Tribunal on the ground that the order of C.I.T. under Section 263 has already been set aside.

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Admittedly, Income-tax Application No.73 of 1994 filed by the revenue against the order of the Tribunal setting aside the order of C.I.T. passed under Section 263 of the Incometax Act has been dismissed by us on 11.4.2007. Since the order of C.I.T. under Section 263 has already been set aside and even the reference application filed by the revenue under Section 256(2) of the Act has been rejected, present application filed by the revenue setting aside the order passed by the Assessing Officer pursuant to the order of the C.I.T. cannot be sustained.

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In this view of the matter, the present application is dismissed. Rule discharged. No

costs.

JUDGE

JUDGE

*GS.

The Commissioner of Incometax Vidarbha,Nagpur. v. Lata Shri Bm.Taori L/H Pushpadevi Taori,Nagpur.

Case brief

What is this about?

What did the court decide?

The Commissioner of Incometax Vidarbha,Nagpur. v. Lata Shri Bm.Taori L/H Pushpadevi Taori,Nagpur.

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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