Smt C. Sabira, Kasargode V. ACIT, Calicut

ITSSA 56/COCH/2006

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8814 (ITAT-COCHIN)
• Duration Of Justice: 4 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 15-11-2010
• Assessment Year: misc
• Appeal Filed On: 10-07-2006
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPHSR
• Keywords: Difference of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T. (S&S)A .NO. 56 /COCH/200 6 BLOCK PERIOD : 1997 - 98 TO 2003 - 04 SMT. C.SABIRA, KASARGOD . PA NO. AJJPS 8451 K VS. THE ASST. COMMISSIONER OF INCOME-TAX,CENTRAL CIRCLE, CALICUT. (APPELLANT) (RESPONDENT) APPELLANT BY NONE. RESPONDENT BY DR.BABU JOSEPH,SR.D.R O R D E R PER N.VIJAYAKUMARAN,J.M: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE L EVY OF PENALTY UNDER SECTION 158BFA(2) OF THE INCOME TAX A CT. 2. ON DIFFERENCE OF OPINION BETWEEN THE MEMBERS OF THE COCHIN BENCH, THE HONBLE PRESIDENT REFERRED THE MATTER TO THE THIRD MEMBER WHO CONCURRED WITH THE VIEW AND DECISION OF THE LD. ACCOUNTANT MEMBER, I.E. IN FAVOUR OF THE REVENUE AN D AGAINST THE ASSESSEE. TO BE IN BRIEF, THE LD. THIRD MEMBER HEL D THAT THE IT(SS)A NO.56/COCH/2006 2 DOCTRINE OF MERGER WAS NOT APPLICABLE TO THE FACTS OF THE CASE OF THE ASSESSEE AND ACCORDINGLY THE QUESTION NO.2 WHE THER THIS WAS HIT BY DOCTRINE OF MERGER REFERRED TO THE LD. THIR D MEMBER IS ANSWERED IN THE NEGATIVE I.E. IN FAVOUR OF THE REVE NUE AND AGAINST THE ASSESSEE. 3. IN THE RESULT THE ASSESSEE APPEAL IS DISMISSED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 16 TH NOVEMBER,2010. SK. COPY FORWARDED TO: 1. SMT.C.SABIRA, MANZOOR HOSPITAL, KANHANGAD, KASAR GOD. 2. THE ACIT., CENTRAL CIRCLE, CALICUT. 3. CIT, CENTRAL, KOCHI. 5. D.R.