THE COMMISSIONER OF INCOME TAX vs. SHRI SAMEERMAL GOTHI

ITA/46/2012HC Madhya PradeshMPHC01012901201230 January 20181 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the matter. The Court observed that the approach adopted by the Commissioner Appeals and upheld by the Income Tax Appellate Tribunal, which restricted the addition of the unaccounted amount after calculating additions and deletions, was reasonable. Consequently, the High Court found no reason to interfere with the impugned orders. The appeal was dismissed on the grounds that it did not involve a substantial question of law.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Madhya Pradesh. The appeal challenged the concurrent orders passed by the Assessing Officer, Commissioner Appeals, and the Income Tax Appellate Tribunal. The core of the dispute involved the addition of an unaccounted amount for a block year. The appellate authorities had restricted this addition after calculating both additions and deletions. The High Court noted that the Commissioner Appeals and the Income Tax Appellate Tribunal had adopted a reasonable approach.

What were the issues?

1. Whether a substantial question of law arises for consideration regarding the appellate authorities' rejection of the books of account made by the assessing authorities. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: Shri Sanjay Lal, learned counsel for the appellant (Revenue), attempted to indicate that the reasons provided by the appellate authorities for rejecting the consideration of books of account made by the assessing authorities were not proper.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

THE HIGH COURT OF MADHYA PRADESH ITA-46-2012 ( THE COMMISSIONER OF INCOME TAX Vs SHRI SAMEERMAL GOTHI) Jabalpur, Dated : 30-01-2018 Shri Sanjay Lal, learned counsel for the appellant. I.A.No.859/2018 for exemption from filing the certified copy is allowed as the certified copy has already been filed in I.T.A.No.29/2012. Heard on the question of admission. This Revenues Appeal under Section 260A of the Income Tax Act, 1961 has been filed challenging concurrent orders passed by the Assessing Officer, Commissioner Appeals and the Income Tax Appellate Tribunal. By the impugned action, the appellate authorities have restricted the addition of the unaccounted amount for the block year in question after calculating the addition and deletion. This is a reasonable approach adopted by the Commissioner Appeals and upheld by the Income Tax Appellate Tribunal and we see no substantial question of law arising for configuration in the matter even though Shri Sanjay Lal, learned counsel for the appellant try to indicate that the reasons given by the appellate authorities for rejecting consideration books of account made by the assessing authorities is not proper. In view of the above, we see no reason to interfere into the matter as no such substantial question of law is involved, the appeal is, therefore, dismissed. (RAVI SHANKAR JHA) JUDGE (NANDITA DUBEY) JUDGE sj

High Court of Madhya Pradesh Digitally signed by SUSHEEL KUMAR JHARIYA Date: 2018.01.31 10:25:15 +05'30'

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