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The Commissioner of Income tax, Rohtak Versus Shri Virender Natha Kataria

ITR No.58 of 1991 - Dated:- 30-10-2006 - ADARSH KUMAR GOEL AND RAJESH BINDAL JJ. Mr. Yogesh Putney, Advocate, for the revenue. JUDGMENT: Following question has been referred for opinion of this Court by the Income Tax Appellate Tribunal 'B' Bench, New Delhi (for short, 'the Tribunal) arising out of its order dated 30.11.1990 in ITA No.3426/Del./1988, in respect of assessment year 1979-80:- "Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Trib .....

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91) 191 ITR 211. We find that an identical issue has already been gone into by ITR No.58 of 1991 this Court in Raghunath Dass Sethi v. CIT, (2005) 277 ITR 341, wherein following the judgment of Delhi high Court in CIT v. KC Sahni (HUF), (2000) 246 ITR 299, it was held that prior to amendment in the year 1988, the benefit of Section 54 of the Act was not available to the assessee, which is HUF. Similar view has been expressed by various High Courts in Kanhyalal and Ramswaroop v. CIT, (1984) 149 I .....

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