Bombay High Court
Principal Commissioner Of Income ... vs Ratansingh M Rathod on 18 June, 2019
Author: S.J.Kathawalla
Bench: Akil Kureshi, S.J.Kathawalla
Priya Soparkar 1 16 itxa 195-17-o
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.195 OF 2017
Principal Commissioner of Income Tax-32... Appellant
V/s.
Ratansingh M. Rathod ... Respondent
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Mr.Arvind Pinto for the Appellant.
Mr.Nishant Sangle i/by Mr.Ratan Samal for the
Respondent.
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CORAM : AKIL KURESHI AND
S.J.KATHAWALLA, JJ.
DATE : JUNE 18, 2019.
P.C.:-
1. Appeal is admitted for consideration of following substantial question of law:-
"Whether in law and on the facts of the instant case, was the Tribunal in grave error in upholding the orders of the CIT (A) deleting the addition u/s 69C of the Income Tax Act, without appreciating that the expenditure debited in the books on account of the impugned purchases was not satisfactorily explained?"
2. Registry is directed to communicate a copy of this order to the Tribunal. This would enable the Tribunal to keep the papers and proceedings relating to the present ::: Uploaded on - 19/06/2019 ::: Downloaded on - 20/06/2019 01:41:30 ::: Priya Soparkar 2 16 itxa 195-17-o appeal available, to be produced when sought for by the Court.
(S.J.KATHAWALLA,J.) (AKIL KURESHI,J.) ::: Uploaded on - 19/06/2019 ::: Downloaded on - 20/06/2019 01:41:30 :::