COMMISSIONER OF INCOME TAX Vs. SHARDABEN K. MODI

JUDGEMENT

(1.) Both the tax appeals concern identical question of law and, therefore, they have been decided together by this common order. The facts emerging in Tax Appeal No. 57 of 2013 shall be reproduced for the purpose of deciding these appeals. The assessee-respondent is a proprietor of Ganesh Hall and Decorators and Gunjan Corporation who filed return of income for the assessment year 1999-2000 which was taken under scrutiny assessment and the total income was assessed at Rs. 23.67 lakhs (rounded off).

(2.) Aggrieved by the same, this was carried before the Commissioner of Income-tax (Appeals) which dismissed the appeal of the assessee.

(3.) Challenging such order of the Commissioner of Income-tax (Appeals), the Tribunal was approached, which, vide its order dated July 20, 2012, allowed the appeal.