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Madhya Pradesh High Court

Commissioner Of Income Tax vs Shri Kulwant Singh on 26 September, 2014

                    I.T.A.No.129/2012, I.T.A.No.130/2011,
                    I.T.A.No.131/2011, I.T.A.No.132/2011,
                    I.T.A.No.133/2011, I.T.A.No.134/2011,
                    I.T.A.No.135/2011, I.T.A.No.136/2011


          26.09.2014
               Shri Sanjay Verma, learned counsel for the appellant.
               Shri M.K. Agrawal, learned counsel for the
          respondent.

Heard learned counsel for the appellant. In view of the findings recorded by the Commissioner of Income Tax (Appeals) which have been affirmed by the Appellate Tribunal in paragraphs 31 and 32 of the judgment under appeal, no interference is warranted with reference to question No.7, which has been framed as substantial question of law and that alone has been pressed during arguments.

The appeal stands dismissed.




              (A.M. Khanwilkar)                     (K.K.Trivedi)
                 Chief Justice                          Judge



A.Praj.