In connection with Income Tax Appeals challenging an ITAT order, the Court dismissed the appeals after learning that the associated matter concerning Shikshan Prasarak Mandal had been decided by the Tribunal.
Appeals dismissed as infructuous following the decision of the Tribunal in the related matter of Shikshan Prasarak Mandal.
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.
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Digitally signed by PURTI PURTI PRASAD PRASAD PARAB PARAB Date: 2021.12.17 11:34:19 +0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 836 OF 2017
ALONGWITH
INCOME TAX APPEAL NO. 885 OF 2017
ALONGWITH
INCOME TAX APPEAL NO. 837 OF 2017
ALONGWITH
INCOME TAX APPEAL NO. 927 OF 2017
ALONGWITH
INCOME TAX APPEAL NO. 923 OF 2017
Pr. Commissioner of Income Tax -27
….Appellant
V/s.
Uday Namdeo Salunkhe
…Respondent
----
Mr. Akhileshwar Sharma for Appellant in all Appeals.
Dr. K. Shivaram, Senior Advocate a/w Ms. Neelam Jadhav i/b Mr. Arjun
Gupta for Respondent in all Appeals.
----
CORAM : K.R. SHRIRAM &
AMIT B. BORKAR, JJ.
DATED : 15th DECEMBER 2021
P.C. :
1.On 20th August, 2019 following order came to be passed by this
court.
These appeals challenge common order dated 6th
May, 2016 passed by the Income Tax Appellate Tribunal (the
Tribunal). The common impugned order dated 6th May, 2016
relates to Assessment Years 2005-06 to 2011-12.
2.The present proceeding emanate from the Assessing
Officer taxing Respondent herein on a protective basis in
respect of donations received by one Shikshan Prasarak
Mandal. The donations in question have been taxed on a
substantive basis in the hands of Shikshan Prasarak Mandal
and on the Respondent on protective basis. We are informed
that the Appeal in respect of Shikshan Prasarak Mandal is
pending before the Tribunal, and is scheduled for hearing on
14th October, 2019.
Purti Parab
430-ITXA-836 @ 885 @ 837 @ 927 @ 923-2017.doc
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3.In the above view, it would be appropriate that we
adjourn these group of appeals to 4th November, 2019.
Hopefully, by that time, the Tribunal would have decided the
appeals in respect of the Shikshan Prasarak Mandal. Thus,
would have take a view on the taxing of donations in the
hands of Shikshan Prasarak Mandal.
Stand over to 4th November, 2019.
2.Dr. Shivram states that the appeals in respect of Shikshan
Prasarak Mandal has been disposed in favour of Mandal by an order
pronounced on 24th June, 2021 by the Income Tax Appellate Tribunal.
2.Mr. Sharma states that in view thereof these appeals become
infructuous.
3. Appeals dismissed accordingly.
(AMIT B. BORKAR, J.)
(K.R. SHRIRAM, J.)
Purti Parab
Pr. Commissioner of Income Tax -27
Uday Namdeo Salunkhe
K.R. SHRIRAM
AMIT B. BORKAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court