The High Court dismissed an income tax appeal filed by the Revenue Section 260A against the Tribunal in I.T.A. No.513/Del/2009. The Court held that no substantial question of law arose as the impugned order was consequential to an earlier order up held by this Court.
The appeal was dismissed.
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.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.
I.T.A. No.226 of 2010 (O&M) Date of decision: 17.1.2011
The Commissioner of Income Tax.
-----Appellant.
Vs.
Sh. Rajesh Goel.
-----Respondent
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:Mr. Yogesh Putney, Sr.Standing counsel for the Revenue.
ADARSH KUMAR GOEL, J.
On 28.7.2010, following order was passed:-
“1. This appeal has been preferred by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, “the Act”) against the order of the Income Tax Appellate Tribunal, New Delhi in I.T.A. No.513/ Del/2009 dated 22.4.2009 for the assessment year 2001-02.
I.T.A. No.226 of 2010
2
was set aside. It was observed that the surrendered amount was finalised in the presence Commissioner of Income Tax and Additional Commissioner of Income Tax. The said order was upheld by this Court in order dated 16.3.2010 in I.T.A. No.120 of 2010 in The Commissioner of Income Tax v. Sh. Rajesh Goel .
Since no further progress has been reported on behalf
of the revenue and the impugned order is only consequential to earlier order of the Tribunal which has been upheld by this Court, no substantial question of law arises.
The appeal is dismissed.
(ADARSH KUMAR GOEL) JUDGE
January 17, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE
Colour shows how this judgement treated each authority
The Commissioner of Income Tax v. Sh Rajesh GoelReferred¶17
The Commissioner of Income Tax v. Sh Rajesh Goel (I.T.A. No.120 of 2010)
1 provisions across 1 enactments
The Commissioner of Income Tax
Sh Rajesh Goel
Adarsh Kumar Goel
Ajay Kumar Mittal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
