Gujarat High Court
Commissioner vs Dhirajlal on 19 April, 2011
Author: Akil Kureshi
Bench: Akil Kureshi
Gujarat High Court Case Information System
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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 Top