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2013 (2) TMI 22 - HC - Income TaxUndisclosed income from proprietorship concern - ITAT deleted the addition - assessment made under Section 158BC - Held that:- CIT (Appeals) had found as a fact that from the assessment year 1997-98 it was the assessee's wife Mrs. Pallavi Sood who was the owner of M/s Trans World International. It was on that basis that she had filed the return of income and the finding of the CIT (Appeals) was also accepted by the Revenue. The finding of fact has not been challenged in this court as perverse. It seems that the Revenue, having accepted the finding in the assessee's wife's case, cannot take a different view in the assessment of the husband. That would amount to taking contradictory or inconsistent stands without any just cause. Therefore, no infirmity or error of law in the decision of the Tribunal. Its order does not give rise to any substantial question of law as it is based on not only the findings of fact but also on the Revenue's own conduct - against revenue.
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