Ajay Sharma v. Commissioner Of Income Tax

ITA-79-2016 (AJAY SHARMA Vs COMMISSIONER OF INCOME TAX) 27-04-2016 Shri Abhijeet Shrivastava, learned counsel for the appellant.

Shri Sanjay Lal, learned counsel for the respondent.

This appeal was filed on 05.04.2016. As explained by appellant in IA No.5378/2016, the appeal is within limitation, therefore, the office objection on the point of limitation is over-ruled.

Learned counsel for the appellant submits that other defects have already been removed.

Also heard on the question of admission.

Shri Lal, learned counsel for respondent on advance copy.

It is mutually agreed by the learned counsel that the issue raised in this appeal is answered in the case of the Commissioner Income Tax, Bhopal vs. Global Reality, reported in (2015) 62 taxmann.com 204 (Madhya Pradesh) which decision has been affirmed by the Supreme Court by dismissal of SLP (Civil) No.27133/2015 vide order dated 24.09.2015.

Accordingly, this appeal stands disposed of in the light of decision rendered in the case of Commissioner Income Tax, Bhopal vs. Global Reality.

(S.K. SETH) (H.P. SINGH) JUDGE JUDGE