The High Court bench, relying on a group case where similar income was not treated as undisclosed, dismissed the appeal challenging the Tribunal's finding that the agricultural income was declared regularly.
Appeal dismissed with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
=1=
| IN | THE HIG ORDINARY |
H COURT ORIGIN |
OF AL |
JUDICATURE AT B CIVIL JURIS |
OMBAY DICTION |
|
|---|---|---|---|---|---|---|
| INCOME | TAX | APPEAL | NO.405 OF |
2008 | ||
| The | Commissioner | of | Income | Tax-19, | ||
| Parel, Lalbau | g, | Mumbai 400 012 v/s |
...Appellant | |||
| Shri | Rajesh | Kumar | Ch | oudhary / |
Jain | |
| Santacruz (W | ), | Mumbai 400 054 | ...Respondent | |||
| Mr | K.R. | Chaudh | ari | for |
Appellant. | |
| None | for | Res | pondents. | |||
| CORAM DATE |
: D.K. |
DESHMUKH : |
AND 18TH |
J.P. DEVADHAR OCTOBER |
JJ. 2008 |
=2=
P.C.-
| 1. | The d | ispute in this ap | peal is | as to wh | eth | er | ||
|---|---|---|---|---|---|---|---|---|
| the | Tribunal was |
justified | in | h |
old | ing t |
hat | the |
| agricultural | income | claimed | by | the | a | ssessee can |
not | be |
| considered | as undis |
closed | income. | T | he Trib |
unal | has | |
| recorded | the finding |
of fac |
t t |
hat |
the | assessee |
has | been |
| declaring | agricultural inc |
ome in |
the | re |
turn | of |
income | on |
| regular | basis and the |
same |
has | been | accepted. | Mo | reover, | |
| the Tri |
bunal has relied |
upon |
its | decisio | n | in the |
case | of |
| Piyushkumar | G. |
Choudhary | belon | ging | to | the sam |
e | group |
| wherein | the agricultur |
al income |
whi | ch |
was | sought |
to | be |
| treated | as undisclosed |
income |
has | been | set aside |
by |
the | |
| Tribunal. | In this |
view of |
the | matter, | we see |
in | merit |
in this appeal. Appeal is dismissed with no order as to
costs.
. Parties to act on the copy of this order duly
authenticated by the Associate / Private Secretary of
the Court.
. Certified copy is expedited.
( D.K. DESHMUKH J.)
( J.P. DEVADHAR J.)
1 issue framed by the court
Whether the Tribunal was justified in holding that the agricultural income claimed by the assessee cannot be considered as undisclosed income.
Colour shows how this judgement treated each authority
Piyushkumar G. ChoudharyReferred¶5
Piyushkumar G. Choudhary
Commissioner of Income Tax-19, Parel
Rajesh Kumar Choudhary / Jain
D.K. Deshmukh
J.P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
