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The Commissioner of Income Tax Versus Sudhir Chodharie

ITA 1190/2005 - Dated:- 22-1-2007 - Mr Madan B. Lokur, And MR. V. B. Gupta For the Appellant : Mr. R.D. Jolly For the Respondent : Mr. P.K. Sahu with Mr. Prashant Shukla ORDER This is a batch of 17 appeals filed by the Revenue in which a rather stran .....

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me of the Assessee was assessed by the Assessing Officer as salary income. For the assessment years 1988-89 to 1997-98, the Assessing Officer assessed the income as business income. The view of the Assessing Officer was upheld by the Commissioner of .....

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the income as salary income. Then for the assessment year 2000-2001, the Assessing Officer took a somersault and assessed the income as business income but the CIT (Appeals) assessed it as salary income. Learned counsel for the Assessee tells us tha .....

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but again this was set aside by the CIT (Appeals) who assessed it as salary income. Again no appeal appears to have been filed against this before the Tribunal. Thereafter, for the assessment year 2002-2003 till assessment year 2004- 2005, the income .....

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sed by the Assessing Officer and that he has apparently no regard for the orders passed by the Tribunal which held the income to be salary income. Faced with this situation, learned counsel for the Revenue took some time to find out the correct posit .....

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learned counsel for the Appellant was unwell, the matter was adjourned for today. Even today, learned counsel for the Appellant is unable to deny the information that has been supplied by learned counsel for the Assessee. Learned counsel for the Asse .....

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r must follow a consistent pattern. For the first nine assessment years, the Assessing Officer assessed the income as salary income and then for the next 10 assessment years, the income was assessed as business income. The Tribunal, however, found th .....

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