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2015 (5) TMI 1242 - HC - Income TaxAssessment u/s 153A - Legality and validity of the proceedings under section 153A - HELD THAT:- Tribunal applied the decision of Commissioner of Income Tax Vs. Anil Kumar Bhatia [2012 (8) TMI 368 - DELHI HIGH COURT] and All Cargo Global Logistics Ltd. and Others [2012 (7) TMI 222 - ITAT MUMBAI(SB)] Mr.Kotangale fairly states that we have upheld the decision of the Special Bench in the case of All Cargo Global Logistics Ltd. and Others [2012 (7) TMI 222 - ITAT MUMBAI(SB)] The revenue's appeal challenging that decision of the Special Bench has been dismissed by us. Following that order and finding that the controversy in the present appeal is identical, the parties are same and barring difference in the assessment year, no distinguishing features have been placed on record, once the validity of notice has not been upheld by us, then, this appeal raises no substantial question of law. It is accordingly dismissed.
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