"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," Rajora's lawyer Sumit Nema told reporters today.
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.
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 R C 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.
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