DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ANIL BINDRANI, JAIPUR

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ITA 1273/JPR/2024Status: DisposedITAT Jaipur18 February 2025AY 2013-14Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1273/JP/2024 निर्धारण वर्ष / Assessment Year : 2013-14 Deputy Commissioner of Income Vs. Tax, Central Circle-04, Jaipur Anil Bindrani, J-75, Ashok Chowk, Adarsh Nagar, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AEQPB5718J अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Rohan Sogani, CA. राजस्व की ओर से / Revenue by : Sh. Manoj Kumar, JCIT-DR सुनवाई की तारीख / Da1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the department subsequently issued a notice under Section 153C, thereby giving effect to the High Court's decision. Consequently, the department's appeal was rendered infructuous.

What were the facts?

The department challenged an order by the CIT(A) which had allowed the assessee's appeal and set aside the assessment order. The CIT(A) relied on a High Court decision that quashed notices under Section 148.

What were the issues?

Whether the department's appeal became infructuous after issuing a notice under Section 153C following a High Court order that quashed earlier notices.

Which sections of the Income-tax Act were involved?

Section 250,Section 148,Section 153C,Section 143(3)

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A” JAIPUR

Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1273/JP/2024

For Appellant: Shri Rohan Sogani, CA
Hearing: 18/02/2025Pronounced: 18/02/2025

Result

8.

As a consequence, this appeal is hereby dismissed as having become infructuous.

Order pronounced in the open court on 18/02/2025.

1.

Sd/- Sd/- ¼xxu xks;y ½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 18 /02/2025 *Ganesh Kumar, Sr. PS आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. The Appellant- DCIT, Central Circle-04, Jaipur 2. izR;FkhZ@ The Respondent- Anil Bindrani, Jaipur 3. vk;dj vk;qDr@ The ld CIT vk;dj vk;qDr¼vihy½@The ld CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5.

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