Mahabeer Prasad Jain vs Commissioner Of Income Tax
2012 Latest Caselaw 91 ALL

Citation : 2012 Latest Caselaw 91 ALL
Judgement Date : 10 April, 2012

Allahabad High Court

Mahabeer Prasad Jain vs Commissioner Of Income Tax on 10 April, 2012

Bench: Ashok Bhushan, Prakash Krishna




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 32
 

 
Case :- INCOME TAX APPEAL No. - 39 of 2009
 

 
Petitioner :- Mahabeer Prasad Jain
 
Respondent :- Commissioner Of Income Tax
 
Petitioner Counsel :- Krishna Agarwal
 
Respondent Counsel :- C.S.C.(I.T.)
 

 
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, interest of Rs.16,398/- Under Section 234-A is liable to be deleted as the amount of Rs.4,90,899/- allegedly belonging to the appellant stood seized by the department on 31.5.90 and appropriated vide order dated 23.11.90 Under Section 132(5) of the Act?

(ii) Whether, interest of Rs.1,31,184/- Under Section 234-B is liable to be deleted as the amount of Rs.4,90,899/- allegedly belonging to the appellant stood seized by the department on 31.5.90 and appropriated vide order dated 23.11.90 Under Section 132(5) of the Act?"

The name of Sri Shambhu Chopra be shown 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/