M/S Commercial Auto Sales Pvt. Ltd vs Commissioner Of Income Tax, ...
2012 Latest Caselaw 125 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- INCOME TAX APPEAL No. - 18 of 2009
 

 
Petitioner :- M/S Commercial Auto Sales Pvt. Ltd
 
Respondent :- Commissioner Of Income Tax, Allahabad
 
Petitioner Counsel :- Krishna Agrawal
 
Respondent Counsel :- C.S.C.
 

 
Hon'ble Ashok Bhushan,J.

Hon'ble Prakash Krishna,J.

Heard Sri Krishna Agrawal, learned counsel for the appellant and Sri Shambhu Chopra appearing on behalf of the respondent.

The appeal is admitted on following substantial questions of law:

"(i) Whether on the facts and in the circumstances, the Income Tax Appellate Tribunal was legally justified in not allowing the claim of the assessee with respect to rebate and commission on the sale incurred by the appellant whereas the same has been allowed by the Tribunal in its order dated 26.3.1998 relating to assessment year 1990-91 to 1993-94?

(ii) Whether on the facts and in the circumstances, the Tribunal was legally justified in sustaining the enhancement of income by Rs.44,530/- with respect to the expenses relating to Property No.64, Balrampur House, Allahabad inasmuch as, the same has been used for conducting and facilitating the business of the appellant-company?"

List the present appeal along with I.T.A. Nos. 358/2005 and 362/2005, as prayed by the learned counsel for the appellant, showing the name of Sri Shambhu Chopra as counsel for the respondent in the cause list, whenever the case is listed next.

(Prakash Krishna,J)         (Ashok Bhushan,J)

Order Date :- 10.4.2012

MK/