The High Court of Patna refuses to answer the question of law in limitation since the assessee in facts was found to be not liable for the income leading to the assets discovered on inspection
TITLE- Commissioner of INCOME TAX &ors.Vs Smt.Madhuri Sharma & ors with Commissioner of Income tax &ors Vs Smt.Madhuri Sharma & ors.
DECIDED ON-15/12/2016
+MA No.450/2006
CORAM- The Hon’ble Chief Justice & Hon’ble justice Mr.Rajiv Roy
INTRODUCTION
As there are two appeal regarding the modification and deletion made by the First Appellate Authority were not considered by the tribunal since it held against the Revenue on the Question of limitation and objection regarding limitation was raised by the assessee in its cross- objection
FACTS
As per the facts of the case the appellant tribunal Patna Bench, Patna in an appeal filed by the Revenue and cross objection filed by the assessee.As assessee is no more his legal hiers are impleaded herein.As In the Ground of limitation the Tribunal found that is no reason why the assessee respondent should be proceeded against as the wife of assessee has accepted the ownership of assets and assessed to tax.For which the learned councel for the appellant sought for an answer to the Question of law regarding limitation raised in the appeal and remand.Whereas The Learned counsel for respondents state that since the assessee’s wife has already been assessed there is no question of a further assessment on deceased assessee in the present case.
THE COURT ANALYSIS AND DECISION
As per the Hon’ble court observed that the Department has not examined the assessee in the course of search and inspection and statment were only taken from the wife of the assessee during the inspection.The Court donot find any reason to interfere with the order of the tribunal and the court refused to answer the question of law on limitation since the assessee on fact was found to be not liable for the income leading to the assets discovered on inspection.Both the appeals stands closed refusing to answer the question of law raised considered in an appropriate case were the answer have some ramification on the subject matter.
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