2018 (4) TMI 1895 - HC - Income Tax

Tribunal justification not following the orders of the coordinate Benches, on identical fact situation that the coordinate Benches did not apply the correct test of human probabilities - HELD THAT - As is evident from the question, the grievance of the Appellant is with the decision making process of the Tribunal. In the above view, we are inclined to dispose of the appeal at the stage of admission. As none appears for the Respondent; despite service, this appeal is being adjourned to 25.4.2018. At which time it is likely that the Appeal itself may be disposed of at the stage of admission - The Appellant is directed to serve a copy of this order upon the Respondent-Revenue.

Summary

The High Court of Bombay heard an appeal challenging the Income Tax Appellate Tribunal's order for Assessment Year 2006-07. The appellant questioned the Tribunal's decision-making process regarding the application of the correct test of human probabilities. The court adjourned the case to allow the respondent to appear and directed the appellant to serve a copy of the order to the respondent.