Gujarat High Court
Dakshaben R Patel vs Assistant Commissioner Of on 14 March, 2013
Author: Akil Kureshi
Bench: Akil Kureshi
DAKSHABEN R PATEL....Appellant(s)V/SASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)....Opponent(s) O/TAXAP/816/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 816 of 2012 ================================================================ DAKSHABEN R PATEL....Appellant(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)....Opponent(s) ================================================================ Appearance: MR RK PATEL, ADVOCATE for the Appellant(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MS JUSTICE SONIA GOKANI Date : 14/03/2013 ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax appeal is ADMITTED for considering the following substantial question of law;
Whether on facts and in law, the Tribunal has substantially erred in interpreting provisions of section 54EC of the Income Tax Act, 1961, for upholding edition / disallowance of Rs.50 lacs made by the Assessing Officer?
(AKIL KURESHI, J.) (MS SONIA GOKANI, J.) UMESH Page 1 of 1