S.C : the tax effect is minimal, we refuse to interfere with these appeals. We, therefore, dismiss these appeals leaving the question of law open

By Avijit Das / April 28, 2015

Supreme Court Of India

CIT vs. Navodaya

Section 43(3)

Assessment year 1985-86 & 1987-88

A.K. Sikri And Rohinton Fali Nariman, JJ.

Ca Nos. 624 & 625 Of 2005

April 28, 2015

JUDGMENT

Having regard to the fact that the tax effect is minimal, we refuse to interfere with these appeals. We, therefore, dismiss these appeals leaving the question of law open.

[Citation : 373 ITR 637]

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AAR : after filing the application when the matter proceeded before the Assessing Officer on the basis of the return filed by the applicant for those proceedings the Assessing officer was not informed about the applicant having filed the present application before this Authority

Calcutta H.C : he Income-tax Appellate Tribunal was correct in law in deleting the addition of Rs. 41,15,000, which was made by the Assessing Officer under section 68 of the Income-tax Act, 1961, and which was upheld by the Commissioner of Income-tax (Appeals) by ignoring the facts recorded by the Assessing Officer as also the Commissioner of Income-tax (Appeals) and whether in such view of the mater the decision of the Tribunal could be said to be perverse

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