Rajasthan High Court - Jaipur
Pr. Commissioner Of Income Tax vs Shri Laxmi Narain Agarwal on 7 January, 2019
Bench: Mohammad Rafiq, Goverdhan Bardhar
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D.B. Income Tax Appeal No. 257/2018
Pr. Commissioner of Income Tax
----Appellant
Versus
Shri Laxmi Narain Agarwal
----Respondent
For Appellant(s) : Mr. Prateek Kedawat HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Order 07/01/2019 Heard the learned counsel for the appellant.
Appeal is admitted in terms of the following substantial question of law:
"Whether on the facts and in circumstances of the case, the ITAT was justified in law in allowing the appeal of the assessee on the ground that no seized material was gathered or any incriminating evidence collected during the search for the year under consideration despite the clear mandate of Section 153A for assessing/re-assessing total income of six assessment years immediately preceding the assessment year relevant to previous year in which search is conducted."
Issue notice.
List this matter along with connected case D.B. Income Tax Appeal No. 254/2018.
(GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Ashu/140 (Downloaded on 05/06/2021 at 07:40:07 PM) Powered by TCPDF (www.tcpdf.org)