Gujarat High Court
Commissioner Of Income Tax-V vs Dhirajlal K Shah - Opponent(S) on 19 April, 2011
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
TAXAP/1651/2009 1/1 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 1651 of 2009
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COMMISSIONER OF INCOME TAX-V - Appellant(s)
Versus
DHIRAJLAL K SHAH - Opponent(s)
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Appearance :
MRS MAUNA M BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 19/04/2011
ORAL ORDER
(Per : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax Appeal is admitted for consideration of following substantial questions of law:-
"[A] Whether the Appellate Tribunal is right in law and on facts in reversing the order passed by the CIT(A) and thereby holding that there was no justification in making the addition of Rs.3,61,180/- being the income of different Trusts holding such Trusts as non-genuine?
[B] Whether the Appellate Tribunal is correct in law and on facts in (holding that any income which relates to the 8 Trusts should be assessed in the hands of the trust and not in the hands of the assessee) ignoring the fact that assessee has received interest of Rs.7,02,268/- as found from the papers during the search which are in his own hand and constitute sufficient evidence to bring them to tax, as per law?"
To be heard with Tax Appeal No.640 of 2006.
(Akil Kureshi, J. ) (Ms. Sonia Gokani, J. ) sudhir HC-NIC Page 1 of 1 Created On Sat Jul 02 01:02:38 IST 2016