Bombay High Court
Commissioner Of Income Tax(It)-2 vs Sunil Gavaskar on 1 July, 2019
Bench: Akil Kureshi, S.J.Kathawalla
SKN 1/2 111.17-itxa--.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 111 OF 2017
Commissioner of Income Tax (IT)-2 ... Appellant.
V/s.
Shri Sunil Gavaskar. ... Respondent.
WITH
INCOME TAX APPEAL NO. 363 OF 2017
Commissioner of Income Tax (IT)-2 ... Appellant.
V/s.
Shri Sunil Gavaskar. ... Respondent.
Mr.Tejveer Singh for the appellant.
Mr.Perey Pardiwalla, Senior Advocate with Mr.Bimal Bhabhda i/b.
M/s.Apte & Co. for the respondent.
CORAM : AKIL KURESHI AND S.J.KATHAWALLA, JJ.
DATE : 1st July 2019. P.C.:
The appeals are admitted for consideration of following substantial questions of law:
"A. Whether the Income Tax Appellate Tribunal was right in law in holding that the proceedings of reassessment were invalid;
B. Whether in the facts of the case, the Income Tax Appellate Tribunal was right in law in holding that the assessee was entitled to deduction under section 80RR of the Income Tax Act, 1961, in respect of his income from television commentary treating him as one of the sportsmen?::: Uploaded on - 04/07/2019 ::: Downloaded on - 09/07/2019 22:47:38 :::
SKN 2/2 111.17-itxa--.doc
3. Mr.Bimal Bhabhda waives notice of admission.
4. Before admission of appeals, we had perused the original file of the Department in connection with the reasons recorded by the Assessing Officer for reopening the assessment which were placed before the Commissioner for sanction, the observations of the Commissioner on the same and, consequently, drawings of reasons which were conveyed by the Assessing Officer to the assessee. Copies of these three documents shall be placed in a sealed cover before the Court.
(S.J.KATHAWALLA, J.) (AKIL KURESHI, J.)
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