Gujarat High Court
Commissioner Of Income Tax vs Amit K. Jain Alias Anil K.Jain ... on 12 December, 2007
Author: J.C.Upadhyaya
Bench: J.C.Upadhyaya
TAXAP/243/2007 1/2 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL No. 243 of 2007
With
TAX APPEAL No. 244 of 2007
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COMMISSIONER OF INCOME TAX Appellant(s)
Versus
AMIT K. JAIN ALIAS ANIL K.JAIN Opponent(s)
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Appearance :
MR MANISH R BHATT for Appellant(s) : 1,
None for Opponent(s) : 1,
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CORAM : HONOURABLE THE CHIEF JUSTICE Y.R.MEENA
and
HONOURABLE MR.JUSTICE J.C.UPADHYAYA
Date : 12/12/2007
ORAL ORDER
Heard learned Counsel for the appellant. The Appeals are admitted in terms of the following common questions: "[A] Whether the Appellate Tribunal is right in law and on facts in canceling the assessment order framed by the Assessing Officer, without going in to the merits, on the ground that the Assessing Officer had issued notice u/s.158 BC to the assessee to file the return within 15 days from the date of service of notice?"
[B] Whether the Appellate Tribunal is right in law and on facts in canceling the assessment order despite the fact that the word "within 15 days" in the notice u/s.158BC issued by Assessing Officer is a mere typographical error and even otherwise, the notice and proceedings thereafter is in substance and effect in confirmity with the intent and purpose of the act as has been provided in Section 292B of the I.T. Act?"
Issue notice to the other side. Paperbooks be filed within 3 months. List these Appeals for final hearing after 3 months (Y.R. Meena, C.J.) (J.C. Upadhyaya, J.) Kailash/B TAXAP/243/2007 2/2 ORDER