The Principal Commissioner of Income Tax v. Hema Kanwar Narendra Singh Rathod
Income Tax Appeal (D.B.) – Rajasthan High Court, Jaipur Bench
Case brief
What is this about?
Rajasthan High Court Jaipur DB, Sanjeev Prakash Sharma and Sanjeet Purohit JJ, 19/08/2025; D.B. Income Tax Appeal Nos. 99/2024 and 101/2024; Principal Commissioner of Income Tax (Central), Rajasthan v. Hema Kanwar Narendra Singh Rathod; dismissal of revenue appeal against ITAT remand to Assessing Officer; amount surrendered by husband; Settlement Commissioner; no question of law or public importance; pending applications disposed.
What did the court decide?
Since the ITAT had only remanded the matter back to the Assessing Officer to examine whether an addition could be made in respect of the amount already surrendered by the husband (a case placed before the Settlement Commissioner), no question of law, much less any question of public importance, arises in the present appeals. ¶24