Gujarat High Court
Commissioner Of Income Tax vs Rajshibhai Meramanbhai ... on 4 February, 2014
Author: Akil Kureshi
Bench: Akil Kureshi, Sonia Gokani
O/TAXAP/590/2013 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 590 of 2013
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COMMISSIONER OF INCOME TAX....Appellant(s)
Versus
RAJSHIBHAI MERAMANBHAI ODEDRA....Opponent(s)
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Appearance:
MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1
NOTICE SERVED for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MS JUSTICE SONIA GOKANI
Date : 04/02/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Tax appeal is admitted for consideration of the following substantial question of law :
"Whether in facts and circumstances of the case, the Income Tax Appellate Tribunal erred in setting aside the order passed by the Commissioner of Incometax under section 263 of the Income Tax Act, 1961 on the ground that the order passed by the Assessing Officer was neither prejudicial to the Revenue nor erroneous?"
(AKIL KURESHI, J.) Page 1 of 2 O/TAXAP/590/2013 ORDER (MS SONIA GOKANI, J.) raghu Page 2 of 2