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Commissioner of Income Tax, Udaipur Versus Shri Kirti Kumar Shah

2008 (8) TMI 939 - RAJASTHAN HIGH COURT

Income Tax Appeal No.42 of 2006 - Dated:- 18-8-2008 - N P GUPTA AND KISHAN SWAROOP CHAUDHARI, JJ. Mr. K.K. Bissa, for the Appellant. ORDER This appeal is filed by the Revenue against the judgement of the Tribunal dated 06.05.2005, accepting the appea .....

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by framing a substantial question, reading as under :- "Whether in the facts and circumstances of the case, the Tribunal was justified in holding that levy of surcharge while computing tax demand is debatable issue and hence non levy of it could .....

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issue or not. Learned Assessing Officer has passed a very short order (Annex.4), holding, that on examination of assessment records it is noticed, that surcharge leviable has not been charged, and finding it to be a mistake apparent from record, it w .....

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to be filed in this appeal, has not been filed. However, learned counsel made available for our perusal the certified copy thereof, and a look at that judgement shows, that in Para 3, the contention of the assessee was noticed, about the proviso to .....

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in ITO Vs. Volkart Brothers, reported in 82 ITR 50, was also cited to contend, that for invoking Section 154, the mistake apparent on record must be obvious, and patent mistake, and not something, which can be established by long drawn process of re .....

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could be levied, and that this interpretation has not been considered by the ITAT, Jaipur, in cases cited by the assessee, and that the ITAT, Jaipur is also not categorical to held, that surcharge is to be levied only on cases where searches have bee .....

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nly, and there cannot be two opinions, that non-charging of surcharges cannot be stated to be a mistake apparent on record, and that, any issue which is debatable one, cannot be subject matter of order under Section 154, and has relied upon the judge .....

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