Pr. Commissioner Of Income Tax vs Hari Om Anand
2017 Latest Caselaw 7406 ALL

Citation : 2017 Latest Caselaw 7406 ALL
Judgement Date : 29 November, 2017

Allahabad High Court

Pr. Commissioner Of Income Tax vs Hari Om Anand on 29 November, 2017

Bench: Bharati Sapru, Saumitra Dayal Singh




HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 35
 

 
Case :- INCOME TAX APPEAL No. - 317 of 2015
 

 
Appellant :- Pr. Commissioner Of Income Tax
 
Respondent :- Hari Om Anand
 
Counsel for Appellant :- Manu Ghildyal
 
Counsel for Respondent :- Amit Mahajan
 

 
Hon'ble Bharati Sapru,J.

Hon'ble Saumitra Dayal Singh,J.

Learned counsel for the appellant is allowed to reframe the questions of law and accordingly the appeal is admitted on the following substantial questions of law.

"(1) Whether the finding recorded by the ITAT with regard to shops in question being stock-in-trade is perverse?

(2) Whether the ITAT erred in law in holding that the provision of Section 50C of the I.T. Act, 1961 would not apply in the facts and circumstances of the present case?"

Order Date :- 29.11.2017

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