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Kedar Nath Sanwal Dass Vs. Commissioner of Income Tax, Punjab. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtPunjab and Haryana High Court
Decided On
Case NumberIncome-tax Case No. 15 of 1974
Reported in[1978]111ITR440(P& H)
AppellantKedar Nath Sanwal Dass
RespondentCommissioner of Income Tax, Punjab.
Excerpt:
- sections 100-a [as inserted by act 22 of 2002], 110 & 104 & letters patent, 1865, clause 10: [dr. b.s. chauhan, cj, l. mohapatra & a.s. naidu, jj] letters patent appeal order of single judge of high court passed while deciding matters filed under order 43, rule1 of c.p.c., - held, after introduction of section 110a in the c.p.c., by 2002 amendment act, no letters patent appeal is maintainable against judgment/order/decree passed by a single judge of a high court. a right of appeal, even though a vested one, can be taken away by law. it is pertinent to note that section 100-a introduced by 2002 amendment of the code starts with a non obstante clause. the purpose of such clause is to give the enacting part of an overriding effect in the case of a conflict with laws mentioned with the..........tribunal to conclude that any amount represented the income of the assessee. he submits that no additional reasons have been given in the order of the tribunal apart from what was already stated in the order of the tribunal rejecting the appeal arising out of the assessment proceedings. we do not think that it was necessary for the tribunal to give any additional reasons where the reasons given in the original order of assessment themselves disclose a scheme aimed at defeating the revenue. where the finding is that losses were falsely claimed by the assessee to set off the profits made by the assessee, the finding that the losses put forward were false is sufficient to hold that there was a scheme on the part of the assessee to defeat the revenue. that was sufficient to attract the.....
Judgment:

CHINNAPPA REDDY J. - This application to direct the Tribunal to state a case arises out of penalty proceedings. The submission of Shri Bhagirath Dass, learned counsel for the assessee, is that, apart from the finding that the loss as claimed by the assessee was not true, there was no additional material before the Tribunal to conclude that any amount represented the income of the assessee. He submits that no additional reasons have been given in the order of the Tribunal apart from what was already stated in the order of the Tribunal rejecting the appeal arising out of the assessment proceedings. We do not think that it was necessary for the Tribunal to give any additional reasons where the reasons given in the original order of assessment themselves disclose a scheme aimed at defeating the revenue. Where the finding is that losses were falsely claimed by the assessee to set off the profits made by the assessee, the finding that the losses put forward were false is sufficient to hold that there was a scheme on the part of the assessee to defeat the revenue. That was sufficient to attract the penalty proceedings under section 271(1)(c). The application is, therefore, rejected. No costs.


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