In a major relief to senior Indian Administrative Services (IAS) officer Rajesh Rajora, Income Tax Appellate Tribunal's Indore Bench has disposed of the appeals filed by him against IT department and vice-versa in view of High Court quashing the searches against him.
Rajora's lawyer Sumit Nema told media on Wednesday, “The disposal of appeals means Rajora has no tax liability with him now which was imposed by the Income Tax authorities subsequent to search carried out in his premises.”
The search against Rajora carried out by IT authorities in 2008 was quashed by the Madhya Pradesh High Court in June this year. After the search, the IT authorities assessed his tax liability by making number of additions to his income, against which Rajora filed an appeal before the Commissioner Appeal.
The Commissioner Appeal gave him relief on number of counts but at the same time justified few additions imposed by IT authorities, Nema said. He said in the matter where Rajora had got the relief, the IT Department had filed an appeal in the Appellate Tribunal, while Rajora had appealed against those matters which the Commissioner Appeal has justified.
Tribunal's judicial member Joginder Singh and accountant member RC Sharma, while disposing of both the appeals in its order dated August 27, said, “The additions made by the assessing officer under section 153(A) read with 143(3) of the Income Tax Act pursuant to the search which has been quashed (by the HC), have no legs to stand.”